SEC Comment Letter for ECOLAB INC. (ECL) (CIK 0000031462) (ECL) — Jun 9, 2015
ECOLAB INC. (ECL) (CIK 0000031462)
Date: June 9, 2015 · CIK: 0000031462 · Accession: 0000000000-15-030655
AI Filing Summary & Sentiment
Reasoning
Letter
June 9 , 2015 Via Email Mr. Daniel J. Schmechel Chief Financial Officer Ecolab Inc. 370 Wabasha Street North St Paul, Minnesota 55102
Re: Ecolab Inc. Form 10 -K for Fiscal Year Ended December 31 , 2014 Filed February 27 , 2015 and Documents Incorporated by Reference Form 10 -Q for Fiscal Quarter Ended March 31, 2015 Filed May 7, 2015 File No. 1-9328
Dear Mr. Schmechel :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated b y the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securiti es Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terence O ’Brien
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June 9 , 2015 Via Email Mr. Daniel J. Schmechel Chief Financial Officer Ecolab Inc. 370 Wabasha Street North St Paul, Minnesota 55102 Re: Ecolab Inc. Form 10 -K for Fiscal Year Ended December 31 , 2014 Filed February 27 , 2015 and Documents Incorporated by Reference Form 10 -Q for Fiscal Quarter Ended March 31, 2015 Filed May 7, 2015 File No. 1-9328 Dear Mr. Schmechel : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated b y the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securiti es Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terence O ’Brien Terence O’ Brien Accounting Branch Chief