SEC Comment Letter for ECOLAB INC. (ECL) (CIK 0000031462) (ECL) — Feb 20, 2007
ECOLAB INC. (ECL) (CIK 0000031462)
Date: Feb. 20, 2007 · CIK: 0000031462 · Accession: 0000000000-07-008830
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-09328
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE February 20, 2007 via U.S. mail and facsimile Mr. Steven L. Fritze Executive Vice President and Chief Financial Officer Ecolab Inc. 370 Wabasha Street North St. Paul, MN 55102
RE: Ecolab Inc. Form 10-K for Fiscal Year Ended December 31, 2005 Filed February 28, 2006 File No. 001-09328
Dear Mr. Fritze:
We have completed our review of this f iling and have no further comments at this time.
If you have any further questions regarding our review of your filing, please direct them to Ryan Rohn, Staff Accountant, at (202) 551-3739 or, in his absence, to Al Pavot, Staff Accountant, at (202) 551-3738, or to the undersigned at (202) 551-3355.
S i n c e r e l y ,
T e r e n c e O ’ B r i e n Accounting Branch Chief
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
February 20, 2007
via U.S. mail and facsimile
Mr. Steven L. Fritze
Executive Vice President and Chief Financial Officer
Ecolab Inc.
370 Wabasha Street North
St. Paul, MN 55102
RE: Ecolab Inc.
Form 10-K for Fiscal Year Ended December 31, 2005
Filed February 28, 2006
File No. 001-09328
Dear Mr. Fritze:
We have completed our review of this f iling and have no further comments at this
time.
If you have any further questions regarding our review of your filing, please direct
them to Ryan Rohn, Staff Accountant, at (202) 551-3739 or, in his absence, to Al Pavot,
Staff Accountant, at (202) 551-3738, or to the undersigned at (202) 551-3355.
S i n c e r e l y ,
T e r e n c e O ’ B r i e n
Accounting Branch Chief