SEC Comment Letter for MCCORMICK & CO (MKC) — Jan 6, 2012

MCCORMICK & CO INC
Date: Jan. 6, 2012 · CIK: 0000063754 · Accession: 0000000000-12-000912

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AI Filing Summary & Sentiment

Date

January 6, 2012

Author

B r a d S k i n n e r Senior Assistant Chief Accountant

Form

UPLOAD

Company

MCCORMICK & CO INC

Letter

January 6, 2012 Via E-mail Kenneth A. Kelly, Jr. Senior Vice President & Controller McCormick & Company, Incorporated 18 Loveton Circle Sparks, MD 21152

Re: McCormick & Company, Incorporated Form 10-K for Fiscal Year Ended November 30, 2010 Filed January 27, 2011 File No. 1-14920

Dear Mr. Kelly: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Ethan Horowitz for
B r a d S k i n n e r Senior Assistant Chief Accountant

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January 6, 2012
 Via E-mail

Kenneth A. Kelly, Jr. Senior Vice President & Controller McCormick & Company, Incorporated 18 Loveton Circle Sparks, MD 21152

Re: McCormick & Company, Incorporated
  Form 10-K for Fiscal Year Ended November 30, 2010   Filed January 27, 2011   File No. 1-14920

Dear Mr. Kelly:
We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

 Sincerely,
  /s/ Ethan Horowitz for
         B r a d  S k i n n e r          Senior Assistant Chief Accountant

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