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SEC Company Response from KIMBERLY CLARK (KMB) — Dec 12, 2025

KIMBERLY CLARK CORP
Date: Dec. 12, 2025 · CIK: 0000055785 · Accession: 0001140361-25-045302

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File numbers found in text: 333-291928

Date
December 12, 2025
Author
/s/ Grant B. McGee
Form
CORRESP
Company
KIMBERLY CLARK CORP

Letter

Re:

Kimberly-Clark Corporation P.O. Box 619100 Dallas, Texas 75261-9100

December 12, 2025

VIA EDGAR

Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549

Kimberly-Clark Corporation

Registration Statement on Form S-4

File No. 333-291928

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kimberly-Clark Corporation (the “ Company ”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 8:00 a.m., Eastern Time, on December 16, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.

Please contact Rachel W. Sheridan of Kirkland & Ellis LLP at (202) 389-3440 or Shagufa R. Hossain of Kirkland & Ellis LLP at (202) 389-3436 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Sincerely,
Kimberly-Clark Corporation

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CORRESP
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 filename1.htm

 Kimberly-Clark Corporation
 P.O. Box 619100
 Dallas, Texas 75261-9100

 December 12, 2025

 VIA EDGAR

 Securities and Exchange Commission
 Division of Corporation Finance
 100 F Street, NE
 Washington, D.C. 20549

   Re:

 Kimberly-Clark Corporation

 Registration Statement on Form S-4

 File No. 333-291928

 Ladies and Gentlemen:

 Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kimberly-Clark Corporation (the “ Company ”) hereby requests acceleration of the effective date of the above
 referenced Registration Statement to 8:00 a.m., Eastern Time, on December 16, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such
 Registration Statement be declared effective.

 Please contact Rachel W. Sheridan of Kirkland & Ellis LLP at (202) 389-3440 or Shagufa R. Hossain of Kirkland & Ellis LLP at (202) 389-3436 as soon as the Registration Statement has been
 declared effective, or if you have any other questions or concerns regarding this matter.

 Sincerely,

 Kimberly-Clark Corporation

 /s/ Grant B. McGee

 Grant B. McGee

 Senior Vice President and General Counsel

 cc:

 Courtney Roane

 Kimberly-Clark Corporation

 Edward J. Lee

 Kim Hicks

 Rachel W. Sheridan

 Shagufa R. Hossain

 Kirkland & Ellis LLP