SEC Comment Letter for MCDONALDS CORP (MCD) (CIK 0000063908) (MCD) — Aug 4, 2011

MCDONALDS CORP (MCD) (CIK 0000063908)
Date: Aug. 4, 2011 · CIK: 0000063908 · Accession: 0000000000-11-047301

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-05231

Date

August 4, 2011

Author

/s/ Linda Cvrkel

Form

UPLOAD

Company

MCDONALDS CORP (MCD) (CIK 0000063908)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3561 August 4, 2011 Via Email Mr. Peter J. Bensen, Ch ief Financial Officer McDonald’s Corporation McDonald’s Plaza Oak Brook, Illinois 60523 RE: McDonald’s Corporation Form 10-K for the year ended December 31, 2010 Filed February 25, 2011 Definitive Proxy Statement on Form DEF 14A Filed April 8, 2011 File No. 001-05231

Dear Mr. Bensen: We have completed our review of your f ilings. 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 the filings 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 lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Linda Cvrkel
Linda Cvrkel Branch Chief

Show Raw Text

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3561          August 4, 2011   Via Email

 Mr. Peter J. Bensen, Ch ief Financial Officer
McDonald’s Corporation McDonald’s Plaza Oak Brook, Illinois 60523
 RE: McDonald’s Corporation
  Form 10-K for the year  ended December 31, 2010
  Filed February 25, 2011   Definitive Proxy Statement on Form DEF 14A   Filed April 8, 2011   File No. 001-05231

Dear Mr. Bensen:
 We have completed our review of your f ilings.  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 the filings 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 lings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
  /s/ Linda Cvrkel
Linda Cvrkel Branch Chief

SecProbe.io