0000000000-18-035474.txt : 20190213 0000000000-18-035474.hdr.sgml : 20190213 20181115161807 ACCESSION NUMBER: 0000000000-18-035474 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181115 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: GENTEX CORP CENTRAL INDEX KEY: 0000355811 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 382030505 STATE OF INCORPORATION: MI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 600 N CENTENNIAL ST CITY: ZEELAND STATE: MI ZIP: 49464 BUSINESS PHONE: 6167721800 MAIL ADDRESS: STREET 1: 600 N CENTENNIAL STREET CITY: ZEELAND STATE: MI ZIP: 49464 PUBLIC REFERENCE ACCESSION NUMBER: 0000355811-18-000009 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4-)>+CS],-"CD@,"!O8FH-/#PO3&EN96%R:7IE9" Q+TP@,S,U M.34O3R Q,2]%(#(X,C,S+TX@,B]4(#,S,CDX+T@@6R T-34@,30Y73X^#65N M9&]B:@T@(" @(" @(" @(" @(" @(" @#0HQ-B P(&]B:@T\/"]$96-O9&50 M87)M7!E+UA2968O5ULQ(#(@,5T^/G-T+(P,^ /P,C$#(PL!Q MX-P]!H8##HP@"@FP0C$#PPZ@6CX&!C4+T1B[!5"I1C8@S0A$? !!@"3OPB] M#0IE;F1S=')E86T-96YD;V)J#3$P(# @;V)J#3P\+TUE=&%D871A(#,@,"!2 M+U!A9V5S(#<@,"!2+U1Y<&4O0V%T86QO9SX^#65N9&]B:@TQ,2 P(&]B:@T\ M/"]#;VYT96YT%LP(# @-C$R(#,C17,% PM% P-U&P ML=%W2BQ.=%#(, @P 8!0VPPT*96YD)S%5MMRVS80?==7[*,R8S$$KV+?7%\R;6HGMC33:2R28([-D]NWL63Y,G\.8VZ-^Y#T$$ M01!"G,-[GJ\)7 MXF#Q,GB:_+B?X+O0=6"83&V:X%_^Y69J7^N/ [[C^X?AY MT$>(L4L@M"VT[8>6"\M\\OZ6 $%#Z63Z;OE/;Y/G6)'>-/+*F>-W^PJA.P!N M0/0.$EA.#^%>/+-\Q200_P(UYZ?BNC<]3X#?A19W@@#/W3GM$D' M_+EGD9[!C^R9%W!EP3U5FR%3^E0P']!TM>$LA5M>T"+F-(-/:V2]#6.(2 M*R"C^]]"6WL\G+>1'X_?"IFC.[./D H)Y89A!E6,#/[%J(2;(F$)7+.X;@"7 MF 8(3R,$CA7T$7B&-F[92E94[L$A+YIHQ(9W9'?@Y$SDUPD MC:L+MBT;7^W7<%S;FH_Z>FQXYS43Q*NEIF<"+5A@V_:,V([KGZ@BSSYR];8J MZK>N&]F#)KK66;N3=>N.%))!=L/Y3^$&WJ#Y#YV?/QELZ#.#C.>\1#I%)4&B MI+ =B!3V^C'E&2_64 J3R_2H&:JDF#ZL: 78CG@JP^?DA8XCOA?5B9LF6*J9 M4)5D]7X#:RR*+!,[#1&+W-BS#H??"E B9]H)[4/[Y@)V#'*Z!ZK^U=ZA5WU MUZ_;;KJ5XIDG#"H%.UYN@!=8C[GI.K3=&EJQ$DL3*JQ(B1&A8R;H[]ZB,Z=2 MX[@#.3XO.78T*(IN(%4PH2NE>P MVD,=OLG<1MMXJI@:YL>)FJZ8=NG!OJ7),U>&/*J0+ES$OUNA%%]AS^PV"*GY MW_$L:QW4:3,U XF 0I3(;<899AD)[8*!U,W:9ZF*J&TA3 M_\*O80*/Y6R:@28)U_1C;QT[X50@>&\ZL_1L/<1V$QT$WJQE5N[F'#@@AX>"B\'9";!>G M6#YQ;-^*PN;Q!"&XQ>D3TJ[U";D7)0/BP0P>L0V*BF'YTC4NA=UXCZA=*S/B MNGJUC?>M=TX2D?/OG"-F\/;A]ODD(]5(T.LY&=^/LZ70#/0$%2N#EECA12E- MDQMQ%I*ON:Y\U"F^U;6/?5%46@;,Q/@R_71S]^5=E[<6.D"B:BU9LX))FF5: M$N*L0NW_0V 3+AG6Y:(R^G*YQKMFTWM:71I?%/J!9RHIF='9M,I2K6RF7<= M<:SYK8"U@5",C<:QJ H]274/F*D"EXLKG(/Z@F$=H-%T]G5+:TEOB#&:BG 2 M5!5OQB!QL)$64C5PDO%\54E%490OC.:^7$$?&BH2+9.Z)[>2Q_6P+12.Q_H: M:L@8 W5,EVC0UCVM[^@]TX*&YF.ZY27-^#=F'*^YQ#@O,]6)30/37#.C)WJS ML>9M#!7O[&XGU O@*98#*HF^=VC>T!F,GI? %<09Q:F4T9__:_T_SXLDQ0T* M96YD $50$ M M M M M M M M ,\ 496ZF0T*96YD)SMG>M5XSH41M," M+4P+:6%:H 5:H 5:H 5:H 5:H 5:\#TK>^6L@R0KS@-FAKOW#U9P9%F6'4OZ M?![+(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(O\V'Q\?[^_O M;V]OKZ^O+P>>GY^?#L2'ET(4B&)1.';YTZT6$1$1$1$1D1](RA3/S\^/CX_W M]_>_#MP=V4W)8NSU^_?OJ.'IZ>GU]55!0T1$1$1$1$0NYNWM[>GIZ>'A8;_? 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Nash Chief Financial Officer Gentex Corporation 600 N. Centennial Street Zeeland, Michigan 49464 Re: Gentex Corporation Form 10-K for the Fiscal Year Ended December 31, 2017 Filed February 21, 2018 Form 10-Q for the Quarterly Period Ended September 30, 2018 Filed November 2, 2018 File No. 000-10235 Dear Mr. Nash: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments 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 comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-Q for the Quarterly Period Ended September 30, 2018 Note 14 - Revenue, page 17 1. We note your disclosure that contracts with original equipment manufactures (OEM) generally include Long Term Supply Agreements, and that costs incurred to fulfill these contracts are accounted for under ASC 340-10. Please expand to disclose whether such costs are reimbursable, not reimbursable, or included in the pricing consideration, and whether you expense or capitalize such costs. Also disclose the amount of such contract costs, if material and where it is classified in the financial statements. Reference is made to ASC 340-10-S99-3. Kevin C. Nash Gentex Corporation November 15, 2018 Page 2 2. We note your disclosure that the company does not generate revenue from arrangements with multiple deliverables. Please explain to us how you identify the performance obligation(s) in contracts that include Long Term Supply Agreements. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Beverly Singleton at (202) 551-3328 or Claire Erlanger at (202) 551- 3301 with any questions. FirstName LastNameKevin C. Nash Sincerely, Comapany NameGentex Corporation Division of Corporation Finance November 15, 2018 Page 2 Office of Transportation and Leisure FirstName LastName