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SEC Comment Letter 0000000000-22-012718 to MCDONALDS CORP (MCD)

MCDONALDS CORP
Date: Nov. 23, 2022 · CIK: 0000063908 · Accession: 0000000000-22-012718

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-05231

Date
November 23, 2022
Author
Catherine Hoovel
Form
UPLOAD
Company
MCDONALDS CORP

Letter

United States securities and exchange commission logo November 23, 2022 Catherine Hoovel Chief Accounting Officer McDonald’s Corporation 110 North Carpenter Street Chicago, Illinois, 60607 Re:McDonald’s Corporation Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 24, 2022 Form 10-Q for the Quarter Ended June 30, 2022 Filed August 4, 2022 File No. 001-05231 Dear Catherine Hoovel: 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 their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services

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United States securities and exchange commission logo
November 23, 2022
Catherine Hoovel
Chief Accounting Officer
McDonald’s Corporation
110 North Carpenter Street
Chicago, Illinois, 60607
Re:McDonald’s Corporation
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed February 24, 2022
Form 10-Q for the Quarter Ended June 30, 2022
Filed August 4, 2022
File No. 001-05231
Dear Catherine Hoovel:
            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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services