SEC Comment Letter for LINCOLN ELECTRIC HOLDINGS INC (LECO) (CIK 0000059527) (LECO) — Jul 12, 2018
LINCOLN ELECTRIC HOLDINGS INC (LECO) (CIK 0000059527)
Date: July 12, 2018 · CIK: 0000059527 · Accession: 0000000000-18-021392
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Reasoning
File numbers found in text: 000-01402
Letter
Mail Stop 3030 July 12 , 2018 Via E -mail Vincent K. Petrella Chief Financial Officer 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, 2017 Filed February 27, 2018 File No. 000-01402
Dear Mr. Petrella :
We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ Kevin J. Kuhar
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Mail Stop 3030 July 12 , 2018 Via E -mail Vincent K. Petrella Chief Financial Officer 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, 2017 Filed February 27, 2018 File No. 000-01402 Dear Mr. Petrella : We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Kevin J. Kuhar Kevin J. Kuhar Accounting Branch Chief Office of Electronics and Machinery