SEC Comment Letter for LINCOLN ELECTRIC HOLDINGS INC (LECO) (CIK 0000059527) (LECO) — Jun 17, 2010
LINCOLN ELECTRIC HOLDINGS INC (LECO) (CIK 0000059527)
Date: June 17, 2010 · CIK: 0000059527 · Accession: 0000000000-10-033978
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-1402
Letter
June 17, 2010
Mr. Vincent K. Petrella Senior Vice President, Chief Fi nancial Officer and Treasurer Lincoln Electric Holdings, Inc. 22801 St. Clair Avenue Cleveland, Ohio 44117 Re: Lincoln Electric Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 Filed February 22, 2010 File No. 000-1402 Dear Mr. Petrella: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely,
Jeff Jaramillo Accounting Branch Chief
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June 17, 2010 Mr. Vincent K. Petrella Senior Vice President, Chief Fi nancial Officer and Treasurer Lincoln Electric Holdings, Inc. 22801 St. Clair Avenue Cleveland, Ohio 44117 Re: Lincoln Electric Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 Filed February 22, 2010 File No. 000-1402 Dear Mr. Petrella: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely, Jeff Jaramillo Accounting Branch Chief