Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34 Filing Table of Contents
Document/ExhibitDescriptionPagesSize
1: 10-Q Quarterly Report -- firstquarterform10q HTML 532K
2: EX-18.1 Preferability Letter HTML 15K
3: EX-31.1 Certification -- §302 - SOA'02 -- exhibit31_1 HTML 21K
4: EX-31.2 Certification -- §302 - SOA'02 -- exhibit31_2 HTML 21K
5: EX-32.1 Certification -- §906 - SOA'02 -- exhibit32_1 HTML 15K
6: EX-32.2 Certification -- §906 - SOA'02 -- exhibit32_2 HTML 15K
29: XML IDEA XML File -- Definitions and References XML 78K
34: XML IDEA XML File -- Filing Summary XML 48K
32: XML.R1 Consolidated Statements of Income XML 208K
33: XML.R2 Consolidated Balance Sheets XML 458K
19: XML.R3 Parenthetical Data to Consolidated Balance Sheets XML 76K
23: XML.R4 Consolidated Statements of Cash Flows XML 396K
27: XML.R5 Condensed Consolidated Financial Statements XML 37K
26: XML.R6 Accounting Pronouncements XML 101K
37: XML.R7 Redeemable Noncontrolling Interest XML 38K
15: XML.R8 Fair Value Measurements XML 81K
25: XML.R9 Equity Investments XML 73K
14: XML.R10 Intangible Assets and Goodwill XML 125K
13: XML.R11 Employee Benefit Plans XML 76K
18: XML.R12 Income Taxes XML 36K
31: XML.R13 Accounting for Uncertainty in Income Taxes XML 38K
20: XML.R14 Debt XML 77K
21: XML.R15 Earnings Per Share XML 72K
24: XML.R16 Equity Roll Forward XML 111K
38: XML.R17 Other Comprehensive Income XML 55K
17: XML.R18 Segment Information XML 71K
12: XML.R19 Contingencies and Commitments XML 54K
22: XML.R20 Share-Based Compensation XML 117K
30: XML.R21 Restructuring XML 42K
16: XML.R22 Document Information XML 41K
28: XML.R23 Entity Information XML 129K
36: EXCEL IDEA Workbook of Financial Reports (.xls) XLS 624K
9: EX-101.CAL XBRL Calculations -- fele-20110402_cal XML 130K
7: EX-101.INS XBRL Instance -- fele-20110402 XML 733K
10: EX-101.LAB XBRL Lable Linkbase -- fele-20110402_lab XML 393K
11: EX-101.PRE XBRL Presentations -- fele-20110402_pre XML 248K
8: EX-101.SCH XBRL Schema -- fele-20110402 XSD 59K
35: ZIP XBRL Zipped Folder -- 0000038725-11-000062-xbrl Zip 58K
At your request, we have read the description included in your Quarterly Report on Form 10-Q to the Securities and Exchange Commission for the quarter ended April 2, 2011, of the facts relating to the Franklin Electric Co., Inc. and its consolidated subsidiaries (the “Company”) change in accounting method of valuing all of its inventories that used the last-in, first-out (“LIFO”) method to the first-in, first-out (“FIFO”) method. We believe, on the basis of the facts so set forth and other information furnished to us by appropriate officials of the Company, that the accounting change described in your Form 10-Q is to an alternative accounting principle that is preferable under the circumstances.
We have not audited any consolidated financial statements of the Company as of any date or for any period subsequent to January 1, 2011. Therefore, we are unable to express, and we do not express, an opinion on the facts set forth in the above-mentioned Form 10-Q, on the related information furnished to us by officials of the Company, or on the financial position, results of operations, or cash flows of the Company as of any date or for any period subsequent to January 1, 2011.
