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SEC Comment Letter 0000000000-23-011875 to CHEMED CORP (CHE) (CIK 0000019584) (CHE)

CHEMED CORP (CHE) (CIK 0000019584)
Date: Oct. 30, 2023 · CIK: 0000019584 · Accession: 0000000000-23-011875

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-08351

Date
October 30, 2023
Author
David Williams
Form
UPLOAD
Company
CHEMED CORP (CHE) (CIK 0000019584)

Letter

United States securities and exchange commission logo October 30, 2023 David Williams Executive Vice President and Chief Financial Officer CHEMED CORP 255 E. Fifth Street, Suite 2600 Cincinnati, Ohio 45202 Re:CHEMED CORP Form 10-K for Fiscal Year Ended December 31, 2022 Filed February 27, 2023 File No. 001-08351 Dear David Williams: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services

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United States securities and exchange commission logo
October 30, 2023
David Williams
Executive Vice President and Chief Financial Officer
CHEMED CORP
255 E. Fifth Street, Suite 2600
Cincinnati, Ohio 45202
Re:CHEMED CORP
Form 10-K for Fiscal Year Ended December 31, 2022
Filed February 27, 2023
File No. 001-08351
Dear David Williams:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services