Vail Resorts Inc., the owner of ski resorts in Colorado and Wyoming, may face a civil lawsuit by the U.S. Securities and Exchange Commission over alleged securities law violations.

SEC staff have informed the company they are considering recommending that the SEC start a civil proceeding, Vail said Thursday in its quarterly report to the commission. The company is in talks with the SEC to resolve the issue and is cooperating with the investigation, according to the filing.

Spokeswoman Kelly Ladyga didn't immediately return a call to her office.

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The SEC began a formal investigation of the company, based in Vail, Colo., in February 2003. The investigation pertains to the company's financial restatements after it changed the way it had accounted for club fees in October 2002. In November 2003, Vail said it would have additional restatements to correct several accounting issues.

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