SEC Comment Letter for ECOLAB INC. (ECL) (CIK 0000031462) (ECL) — May 18, 2009

ECOLAB INC. (ECL) (CIK 0000031462)
Date: May 18, 2009 · CIK: 0000031462 · Accession: 0000000000-09-026352

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

May 18, 2009

Author

Assistant Director

Form

UPLOAD

Company

ECOLAB INC. (ECL) (CIK 0000031462)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0510 DIVISION OF CORPORATION FINANCE May 18, 2009 By U.S. Mail and Facsimile Lawrence T. Bell General Counsel Ecolab Inc. 370 Wabasha Street North St. Paul, Minnesota 55102

Re: Ecolab Inc. Definitive Proxy Statement on Schedule 14A Filed on March 20, 2009 File No. 1-09328

Dear Mr. Bell: We have completed our review of your Definitive Proxy Statement on Schedule 14A filed on March 20, 2009 and have no further comments at this time. S i n c e r e l y , Pamela Long Assistant Director cc: Michael C. McCormick ( via facsimile 651/293-2573 ) Associate General Counsel Ecolab Inc.

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510

       DIVISION OF
CORPORATION FINANCE

 Mail Stop 7010

May 18, 2009

By U.S. Mail and Facsimile

Lawrence T. Bell General Counsel  Ecolab Inc. 370 Wabasha Street North St. Paul, Minnesota 55102

Re: Ecolab Inc.
 Definitive Proxy Statement on Schedule 14A  Filed on March 20, 2009   File No. 1-09328

Dear Mr. Bell:
  We have completed our review of your Definitive Proxy Statement on Schedule
14A filed on March 20, 2009 and have no further comments at this time.            S i n c e r e l y ,             Pamela Long
Assistant Director
  cc:   Michael C. McCormick ( via facsimile 651/293-2573 )
 Associate General Counsel   Ecolab Inc.

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