<SEC-DOCUMENT>0001140361-13-012619.txt : 20130419
<SEC-HEADER>0001140361-13-012619.hdr.sgml : 20130419
<ACCEPTANCE-DATETIME>20130315111816
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ACCESSION NUMBER:		0001140361-13-012619
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20130315

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LA-Z-BOY INC
		CENTRAL INDEX KEY:			0000057131
		STANDARD INDUSTRIAL CLASSIFICATION:	HOUSEHOLD FURNITURE [2510]
		IRS NUMBER:				380751137
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			0425

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1284 N TELEGRAPH RD
		CITY:			MONROE
		STATE:			MI
		ZIP:			48162
		BUSINESS PHONE:		7342421444

	MAIL ADDRESS:	
		STREET 1:		1284 N TELEGRAPH RD
		CITY:			MONROE
		STATE:			MI
		ZIP:			48162

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LA Z BOY CHAIR CO
		DATE OF NAME CHANGE:	19920703
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">LOUIS M. &#8220;MIKE&#8221; RICCIO, JR.</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Mike.riccio@la-z-boy.com</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">March 15, 2013</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">United States Securities and Exchange Commission</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Division of Corporation Finance</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">100 F Street, N.E.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Washington, D.C.&#160;&#160;20549-4631</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Attn:&#160;&#160;&#160;&#160;&#160;&#160; Rufus Decker</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">RE:&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#160;&#160;La-Z-Boy Incorporated</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>Form 10-K for the Year Ended April 28, 2012</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>Filed June 19, 2012</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Dear Mr. Decker:</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">This letter is being sent in response to the comments of the staff (the &#8220;<font style="DISPLAY: inline; TEXT-DECORATION: underline">Staff</font>&#8221;) of the Securities and Exchange Commission (the &#8220;<font style="DISPLAY: inline; TEXT-DECORATION: underline">Commission</font>&#8221;) with respect to the above referenced Form 10-K provided in the letter dated March 1, 2013 (the &#8220;<font style="DISPLAY: inline; TEXT-DECORATION: underline">Comment Letter</font>&#8221;), addressed to Mr. Louis M. Riccio, Jr., La-Z-Boy Incorporated&#8217;s Senior Vice President and Chief Financial Officer.</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">For convenience of reference, we have set forth your comments below, followed by our response.</font></div>

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<div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">1.</font></div>
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<div align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">We note your response to comment two in our letter dated February 1, 2013.&#160;&#160;In a similar manner to your response, please disclose what consideration was given to recurring losses in your impairment assessments of long-lived assets related to this segment.&#160;&#160;Please show us in your supplemental response what the revisions will look like in future filings.</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In our impairment assessment of long-lived assets, we historically viewed our recurring losses in our Retail segment as an indicator of impairment, and we therefore performed the appropriate impairment analysis.&#160;&#160;As shown in our third quarter fiscal 2013 10-Q, we are currently in a year-to-date operating income position for our Retail segment, and we believe that the trend will continue such that we will not realize recurring losses in our Retail segment for the full fiscal year.&#160;&#160;Because we anticipate being in an operating income position for our Retail segment on an annual basis, we do not plan to address the recurring losses of our Retail segment in our critical accounting policies.&#160;&#160;If we experience a trend of recurring Retail losses in the future, we will expand our critical accounting policies discussion to include the following paragraph:</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">We consider the recurring losses in our Retail segment to be an indication of potential impairment, and as a result, we assess the long-lived assets of this segment for impairment annually at the individual store level.&#160;&#160;The long-lived assets of our Retail segment consist primarily of leasehold improvements (which are not significant at an individual store level), and in limited circumstances, real estate consisting of land and building.&#160;&#160;In our Retail segment, we currently have some stores which are profitable and other stores which are unprofitable.&#160;&#160;Through a combination of market appraisals for real estate and/or an assessment of the future undiscounted cash flows of our unprofitable retail stores we assess the recoverability of the related long-lived assets of our retail stores.&#160;&#160;If the recorded value of these underlying assets is greater than the underlying future undiscounted cash flows, an impairment is recorded as necessary.</font></div>

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<div align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">We note your response to comment five in our letter dated February 1, 2013.&#160;&#160;Given the significant amount of intersegment revenues, we continue to believe that you should expand your disclosure either in the notes to the financial statements or in management&#8217;s discussion and analysis to disclose the extent to which each segment&#8217;s operating income is derived from intersegment revenues as well as the impact these intersegment transactions have on the comparability of segment operating income from period to period.&#160;&#160;Please further advise or revise as necessary.&#160;&#160;Please show us in your supplemental response what the revisions will look like in future filings.</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">We continue to believe that the guidance set forth in ASC 280 does not call out operating income on intersegment revenues as a required disclosure.&#160;&#160;In addition, such data is not readily available from our accounting records, and we do not monitor profitability based upon this metric.&#160;&#160;&#160;We will, however, provide the following additional disclosure in our segment note in future filings to better explain the impact on segment operating profit from intersegment sales:</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">We account for intersegment revenue transactions between our segments consistent with independent third party transactions, that is, at current market prices.&#160;&#160;As a result, the manufacturing profit related to sales to our Retail segment is included within the appropriate Upholstery or Casegoods segment.&#160;&#160;Operating income realized on intersegment revenue transactions is therefore generally consistent with the operating income realized on our revenue from independent third party transactions.</font><br>
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<div align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">We note your response to comment 12 in our letter dated February 1, 2013.&#160;&#160;The additional disclosures that you provided appear to be related to your product warranty liability amounts, which you already provide disclosure for in Note 10 to the financial statements on page 57.&#160;&#160;Based on your disclosures on page 34, provisions are also made at the time revenue is recognized for estimated product returns.&#160;&#160;Please also present the activity related to your product returns allowance in your schedule pursuant to Rule 12-09 of Regulation S-X.&#160;&#160;Please show us in your supplemental response what the revisions will look like in future filings.</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">We agree that the information that we provided in our response is related to our product warranty liability amounts as disclosed in Note 10 to the financial statements.&#160;&#160;&#160;Our product returns are primarily associated with our warranty arrangements, and we have therefore included in our product warranty reserve a minimal amount related to product returns.&#160;&#160;The cost of product returns not associated with a warranty claim is immaterial.</font></div>

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<div align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">We are responsible for the adequacy and accuracy of the disclosure in our filings;</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Very truly yours,</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; TEXT-DECORATION: underline">/s/ Louis M. Riccio, Jr.</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Louis M. Riccio, Jr.</font></div>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
