SEC Comment Letter for MCDONALDS CORP (MCD) (CIK 0000063908) (MCD) — May 6, 2013

MCDONALDS CORP (MCD) (CIK 0000063908)
Date: May 6, 2013 · CIK: 0000063908 · Accession: 0000000000-13-024716

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

May 6, 2013

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 May 6, 2013 Via E-mail Peter J. Bensen Chief Financial Officer McDonald’s Corporation One McDonald’s Plaza Oak Brook, Illinois 60523

RE: McDonald’s Corporation Form 10 -K for the year ended December 31, 2012 Filed February 25, 2013 File No. 001 -05231

Dear Mr. Bensen :

We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the di sclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Linda Cvrkel

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

       DIVISION OF
CORPORATION FINANCE

        May 6, 2013

Via E-mail
Peter J. Bensen
Chief Financial Officer
McDonald’s Corporation
One McDonald’s Plaza
Oak Brook, Illinois 60523

 RE: McDonald’s Corporation
  Form 10 -K for the year ended December 31, 2012
  Filed February 25, 2013
  File No. 001 -05231

Dear Mr. Bensen :

We have completed our review of your filings.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the di sclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

/s/ Linda Cvrkel

Linda Cvrkel
Branch Chief

SecProbe.io