0001104659-13-048390.txt : 20130730 0001104659-13-048390.hdr.sgml : 20130730 20130611170131 ACCESSION NUMBER: 0001104659-13-048390 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130611 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IAC/INTERACTIVECORP CENTRAL INDEX KEY: 0000891103 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-RETAIL STORES, NEC [5990] IRS NUMBER: 592712887 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 555 WEST 18TH STREET CITY: NEW YORK STATE: NY ZIP: 10011 BUSINESS PHONE: 2123147300 MAIL ADDRESS: STREET 1: 555 WEST 18TH STREET CITY: NEW YORK STATE: NY ZIP: 10011 FORMER COMPANY: FORMER CONFORMED NAME: INTERACTIVECORP DATE OF NAME CHANGE: 20030623 FORMER COMPANY: FORMER CONFORMED NAME: USA INTERACTIVE DATE OF NAME CHANGE: 20020508 FORMER COMPANY: FORMER CONFORMED NAME: USA NETWORKS INC DATE OF NAME CHANGE: 19980223 CORRESP 1 filename1.htm

 

[IAC/InterActiveCorp Letterhead]

 

June 11, 2013

 

Via EDGAR and Courier

 

Mara L. Ransom
Assistant Director
Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C.  20549

 

Re:                             IAC/InterActiveCorp
Form 10-K for the Fiscal Year Ended December 31, 2012
Filed March 1, 2013
Response dated June 5, 2013
File No. 000-20570

 

Dear Ms. Ransom:

 

Set forth below is the response of IAC/InterActiveCorp (“IAC” or the “Company”) to the comment of the Staff of the Division of Corporation Finance (the “Staff”) that was set forth in your letter dated June 10, 2013 regarding the Company’s Annual Report on Form 10-K (the “Annual Report”).  Capitalized terms used but not defined herein have the meanings specified in the Annual Report.

 

For your convenience, the Staff’s comment is set forth in bold, followed by the response on behalf of the Company.

 

Item 8. Consolidated Financial Statements and Supplementary Data, page 41

 

Notes to Consolidated Financial Statements, page 48

 

Note 11 — Long-Term Debt, page 68

 

1.                                      We reviewed your response to comment 14 in our letter dated May 29, 2013. Please tell us whether the payment of dividends by you or your subsidiaries could cause non-compliance with a financial ratio test. If so, please tell us your consideration of this potential non-compliance when analyzing the disclosure requirements of Rule 4-08(e)(1) and 4-08(e)(3)(i) and (ii) of Regulation S-X and the need for the condensed financial information prescribed by Rule 12-04 of Regulation S-X as required by Schedule I of Rule 5-04 of Regulation S-X.

 


 

Response:  In response to the Staff’s comment, the Company confirms that the payment of dividends by IAC or its subsidiaries could not cause non-compliance with a financial ratio test.

 

*          *           *          *           *          *

 

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If you have any questions concerning the Annual Report or require any additional information in connection with the filing, please do not hesitate to contact the undersigned at (212) 314-7230 or Kathryn Gettles-Atwa, special counsel to the Company, at (212) 403-1142.

 

 

Sincerely yours,

 

 

 

/s/ JOANNE HAWKINS

 

Joanne Hawkins

 

cc:                                Jeffrey W. Kip (Chief Financial Officer, IAC/InterActive Corp)

 

Kathryn Gettles-Atwa (Wachtell, Lipton, Rosen & Katz)

 

Charles Lee (U.S. Securities and Exchange Commission)

Lilyanna Peyser (U.S. Securities and Exchange Commission)

Adam Phippen (U.S. Securities and Exchange Commission)

William Thompson (U.S. Securities and Exchange Commission)

 

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