<SEC-DOCUMENT>0001193125-17-013382.txt : 20170307
<SEC-HEADER>0001193125-17-013382.hdr.sgml : 20170307
<ACCEPTANCE-DATETIME>20170119190502
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-013382
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20170119

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CIRRUS LOGIC INC
		CENTRAL INDEX KEY:			0000772406
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				770024818
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		800 WEST 6TH STREET
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78701
		BUSINESS PHONE:		512-851-4000

	MAIL ADDRESS:	
		STREET 1:		800 WEST 6TH STREET
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78701
</SEC-HEADER>
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 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">January&nbsp;19, 2017 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;Martin James </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Senior Assistant Chief Accountant </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of
Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C.
20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Cirrus Logic, Inc. (&#147;Cirrus&#148; or the &#147;Company&#148;) </B></TD></TR></TABLE>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>&nbsp;&nbsp;&nbsp;&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the fiscal year ended March&nbsp;26, 2016 </B></TD></TR></TABLE>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>&nbsp;&nbsp;&nbsp;&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Filed on May&nbsp;25, 2016 </B></TD></TR></TABLE>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>&nbsp;&nbsp;&nbsp;&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;000-17795</FONT> </B></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr.&nbsp;James: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The purpose of this letter is to respond to your January&nbsp;9, 2017 letter in which you communicated certain comments regarding our Form <FONT
STYLE="white-space:nowrap">10-K</FONT> for the year ended March&nbsp;26, 2016. To assist you in reviewing our responses, we will precede each response with a copy (in italicized type) of the comment as stated in your letter. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company acknowledges management&#146;s responsibility for the accuracy and adequacy of disclosures, notwithstanding any review, comments, action or
absence of action by SEC staff. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I><U><FONT STYLE="white-space:nowrap">Form&nbsp;10-K</FONT> for the Fiscal Year Ended March&nbsp;26, 2016 </U></I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>Item&nbsp;8. Financial Statements </U></I></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>Note 2. Summary of Significant Accounting Policies, Revenue Recognition, page 49 </U></I></B></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>1.</I></TD>
<TD ALIGN="left" VALIGN="top"><I>In your prior year Form <FONT STYLE="white-space:nowrap">10-K,</FONT> you disclosed that for a majority of your distributors, the terms of your agreements provided rights of price protection and stock rotation. As a
result, for those distributors, you deferred revenue until the distributor resold the product. In your current Form <FONT STYLE="white-space:nowrap">10-K,</FONT> you disclose you only provide minimal stock rotation. As a result, beginning in the
fourth quarter of fiscal 2016, you now recognize revenue upon delivery to the distributor and record an estimate for returns. Please tell us why the disclosure of the terms of your distributor agreements changed. For example, tell us whether and
when you entered into new agreements with all of these distributors that eliminated price protection provisions and changed stock rotation rights. The response should provide support for the change in your revenue recognition policy in the fourth
quarter of fiscal 2016. </I></TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Cirrus response:</B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">We recognize revenue<I> </I>when all of the following criteria are met: persuasive evidence that an arrangement exists, delivery of goods has
occurred, the sales price is fixed or determinable and collectability is reasonably assured. We evaluate our distributor arrangements, on a distributor by distributor basis, with respect to each of the four criteria above. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Prior to the fourth quarter of fiscal year 2016, we had a number of arrangements with distributors whereby we deferred revenue at the time of
shipment of our products to those distributors. As part of those arrangements, when a distributor resold those products to an end customer, the Company would credit the distributor the difference between (1)&nbsp;the original distributor price and
the distributor&#146;s agreed upon margin and (2)&nbsp;the final sales price to the end customer (known as the &#147;Ship and Debit Arrangement&#148;). For those transactions, revenue was deferred until the product was resold by the distributor and
we determined that the final sales price to the distributor was fixed or determinable. For certain of our smaller distributors, we did not have similar Ship and Debit Arrangements and the distributors were billed at a fixed upfront price. For those
transactions, revenue was recognized upon delivery to the distributor based upon the distributor&#146;s individual shipping terms, less an allowance for estimated returns, as the Company determined that the revenue recognition criteria were met.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In light of the fact that the distributor program had been declining as a portion of the overall business for several years, in fiscal
year 2016 the Company performed a review of all distributor arrangements in an effort to streamline our distribution program and reduce overhead costs. Based upon this review, the Company terminated its Ship and Debit Arrangements with Distributors
during the fourth quarter of fiscal year 2016. Subsequent to the termination of the Ship and Debit Arrangements, the Company began recognizing revenue for all distributors upon delivery to the distributor based upon the distributor&#146;s individual
shipping terms, less an allowance for estimated returns, as the Company&#146;s final sales price to the distributor was fixed and determinable and the Company determined that all four criteria for revenue recognition were met. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Although the Company terminated its Ship and Debit Arrangements with all distributors along with certain ancillary agreements related to the
Ship and Debit Arrangements, the Company continues to grant varying levels of stock rotation and price protection rights based on individual distributor agreements. To the extent these rights are implicated in any transaction with a distributor, we
continue to evaluate their effect on when the revenue recognition criteria have been met. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>2.</I></TD>
<TD ALIGN="left" VALIGN="top"><I>Also, please tell us whether you continue to evaluate your distributor arrangements on a distributor by distributor basis and why you record revenue upon delivery and not shipment to the distributor.
</I></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Cirrus response: </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Cirrus continues to review arrangements on a distributor by distributor basis, and records revenue when all four criteria for revenue
recognition are met, including delivery. Per SAB Topic 13.A.3, delivery generally is not considered to have occurred unless the distributor has taken title and assumed the risks and rewards of ownership of the products. Typically, this occurs when a
product is received by the distributor (if the terms of the sale are &#147;FOB destination&#148;) or when a product is shipped to the distributor (if the terms are &#147;FOB shipping point&#148;). Cirrus reviews terms of deliveries to ensure
accurate revenue recognition. </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>Item&nbsp;9A. Controls and Procedures </U></I></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>Evaluation of Disclosure Controls and Procedures, page 76 </U></I></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>3.</I></TD>
<TD ALIGN="left" VALIGN="top"><I>Please amend your Form <FONT STYLE="white-space:nowrap">10-K</FONT> to revise the conclusions of your principal executive and principal financial officers to include a clear statement disclosing whether your
disclosure controls and procedures were or were not effective as of the end of the period covered by the report. Refer to Item 307 of Regulation <FONT STYLE="white-space:nowrap">S-K.</FONT> </I></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Cirrus response: </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Evaluation of Disclosure Controls
and Procedures text was revised for the 2016 Form <FONT STYLE="white-space:nowrap">10-K</FONT> and the key statement as to whether the disclosure controls and procedures were effective was inadvertently omitted, even though the controls were
evaluated to be effective as of March&nbsp;26, 2016.&nbsp;The omission of this statement was noted and corrected for the June&nbsp;25, 2016 Form <FONT STYLE="white-space:nowrap">10-Q</FONT> and subsequent filings. We will amend the 2016 Form <FONT
STYLE="white-space:nowrap">10-K</FONT> on Form <FONT STYLE="white-space:nowrap">10-K/A</FONT> as shown below:</P> <P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>ITEM&nbsp;9A. Controls
and Procedures </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><I>Evaluation of Disclosure Controls and Procedures (As restated) </I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">As required by <FONT STYLE="white-space:nowrap">Rule&nbsp;13a-15(b)</FONT> of the Exchange Act, we have evaluated, under the
supervision and with the participation of our management, including our chief executive officer (CEO) and chief financial officer (CFO), the effectiveness of the design and operation of our disclosure controls and procedures (as defined in <FONT
STYLE="white-space:nowrap">Rules&nbsp;13a-15(e)</FONT> and <FONT STYLE="white-space:nowrap">15d-15(e)</FONT> of the Exchange Act) as of the end of the period covered by this Form <FONT STYLE="white-space:nowrap">10-K.</FONT> Our disclosure controls
and procedures are designed to provide reasonable assurance that the information required to be disclosed by us in reports that we file or submit under the Exchange Act is (i)&nbsp;recorded, processed, summarized and reported within the time periods
specified in the Securities and Exchange Commission rules and forms and (ii)&nbsp;accumulated and communicated to our management, including our CEO and CFO, as appropriate, to allow timely decisions regarding required disclosure. Based upon the
evaluation, our management, including our CEO and CFO has concluded that our disclosure controls and procedures were effective as of March&nbsp;26, 2016. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><I>Management&#146;s Annual Report on Internal Control Over Financial Reporting </I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term
is defined under Rule <FONT STYLE="white-space:nowrap">13a-15(f).</FONT> Under the supervision and with the participation of our management, including our CEO and CFO, we assessed the effectiveness of our internal control over financial reporting as
of the end of the period covered by this report based on the criteria set forth in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Because of its inherent limitation, internal control over financial reporting may not prevent or detect all errors and all
fraud. In addition, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions and that the degree of compliance with the policies or procedures may
deteriorate. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Based on its assessment of internal control over financial reporting, management has concluded that our
internal control over financial reporting was effective as of March&nbsp;26, 2016, to provide reasonable assurance regarding the reliability of our financial reporting and the </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">
preparation of our financial statements for external purposes in accordance with U.S. generally accepted accounting principles. Our independent registered public accounting firm, Ernst&nbsp;&amp;
Young LLP, has issued an attestation report on management&#146;s assessment of our internal control over financial reporting as of March&nbsp;26, 2016, included in Item 8 of this report. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><I>Changes in Internal Control Over Financial Reporting </I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">There has been no change in the Company&#146;s internal control over financial reporting during the quarter ended
March&nbsp;26, 2016, that has materially affected, or is reasonably likely to materially affect, the Company&#146;s internal control over financial reporting. The Wolfson acquisition was migrated to the corporate ERP and financial reporting
application instance in the quarter ended June&nbsp;27, 2015. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">To expedite any further communication of these matters, please contact me at <FONT
STYLE="white-space:nowrap">(512)851-4000</FONT> with any further questions or comments. In addition, please send any <FONT STYLE="white-space:nowrap">follow-up</FONT> correspondence to my attention at the address on file. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Please do not hesitate to contact me with any questions or comments. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Very truly yours, </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">CIRRUS LOGIC, INC. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>/s/ Thurman K. Case </U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Thurman K. Case </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Vice President Finance and Chief Financial Officer </P>
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