SEC Comment Letter for ECOLAB INC. (ECL) (CIK 0000031462) (ECL) — Dec 21, 2007
ECOLAB INC. (ECL) (CIK 0000031462)
Date: Dec. 21, 2007 · CIK: 0000031462 · Accession: 0000000000-07-062078
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
Mail Stop 7010
December 20, 2007
via U.S. mail and facsimile
Mr. Steven L. Fritze Executive Vice President and Chief Financial Officer Ecolab Inc. 370 Wabasha Street N. St. Paul, MN 55102 RE: Ecolab Inc. Form 10-K for Fiscal Year Ended December 31, 2006 Filed February 28, 2007 Form 10-Q for the Quarterly Period ended September 30, 2007 Filed November 2, 2007 File No. 001-09328 Dear Mr. Fritze:
We have completed our review of these filings and have no further comments at this time.
If you have any further questions regard ing our review of your filings, please direct them to Ryan Rohn, Staff Accountant, at (202) 551-3739 or, in his absence, to Tracey Houser, Staff Accountan t, at (202) 551-3736, 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 A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
December 20, 2007
via U.S. mail and facsimile
Mr. Steven L. Fritze Executive Vice President and Chief Financial Officer
Ecolab Inc.
370 Wabasha Street N.
St. Paul, MN 55102
RE: Ecolab Inc.
Form 10-K for Fiscal Year Ended December 31, 2006
Filed February 28, 2007 Form 10-Q for the Quarterly Period ended September 30, 2007 Filed November 2, 2007
File No. 001-09328
Dear Mr. Fritze:
We have completed our review of these filings and have no further comments at
this time.
If you have any further questions regard ing our review of your filings, please
direct them to Ryan Rohn, Staff Accountant, at (202) 551-3739 or, in his absence, to
Tracey Houser, Staff Accountan t, at (202) 551-3736, 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 A c c o u n t i n g B r a n c h C h i e f