SEC – ‘UPLOAD’ from 11/7/19 re: Signet Jewelers Ltd – ‘TEXT-EXTRACT’

On:  Thursday, 11/7/19, at 11:29am ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed to:  12/2/19   ·   Accession #:  0-19-15294

in

this entire Filing. an “Entity” Search.

Show

Documents searched

and

each “hit”. the 1st “hit”.

↓↑Hints

Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     28K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC (PDF Text)      2±     9K 

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC (PDF Text)

                                                        October 10, 2019

Joan Hilson                                                                     
Chief Financial Officer                                                         
Signet Jewelers Limited                                                         
Clarendon House                                                                 
2 Church Street                                                                 
Hamilton HM11                                                                   
Bermuda                                                                         

Re: Signet Jewelers Limited                                       
Form 10-K for the Fiscal year Ended February 2, 2019      
Filed April 3, 2019                                       
Form 10-Q for the Quarterly Period Ended August 3, 2019   
Filed August 3, 2019                                      
Correspondence filed September 25, 2019                   
File No. 001-32349                                        

Dear Ms. Hilson:                                                                

       We have reviewed your September 25, 2019 response to our comment letter
and have the                                                                    
following comment. In our comment, we may ask you to provide us with            
information so we may                                                           
better understand your disclosure.                                              

      Please respond to this comment within ten business days by providing the
requested                                                                       
information or advise us as soon as possible when you will respond. If you do   
not believe our                                                                 
comment applies to your facts and circumstances, please tell us why in your     
response.                                                                       

 After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to     
comments in our                                                                 
September 12, 2019 letter.                                                      

Form 10-Q for the Quarterly Period Ended August 3, 2019                         

Notes to the Consolidated Financial Statements                                  
14. Goodwill and intangibles, page 20                                           

1.    We reviewed your response to comment 4. With respect to the impact of the 
error on the                                                                    
     current year we note qualitatively you do not expect it to be material to
your profitability                                                              
or trends in 2020. Please explain why the error is quantitatively   
immaterial to the current                                                       
year in light of your guidance.                                     
Joan Hilson                                                                   
Signet Jewelers Limited                                                         
October 10, 2019                                                                
Page 2                                                                          

      You may contact Scott Stringer at 202-551-3342, or me, Bill Thompson, at
202-551-3344                                                                    
with any questions.                                                             

FirstName LastNameJoan Hilson                           Sincerely,              
Comapany NameSignet Jewelers Limited                                            
                                                       Division of Corporation
Finance                                                                         
October 10, 2019 Page 2                                 Office of Trade &       
Services                                                                        
FirstName LastName                                                              

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		12/2/19		CORRESP,  UPLOAD
Filed on:		11/7/19		UPLOAD
		10/10/19		UPLOAD
		9/25/19		8-K,  CORRESP,  UPLOAD
		9/12/19		UPLOAD
		8/3/19		10-Q
		4/3/19		10-K,  8-K,  UPLOAD
		2/2/19		10-K,  DEF 14A
				List all Filings