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UPLOAD Filing

MCDONALDS CORP
Date: May 15, 2025 · CIK: 0000063908 · Accession: 0000000000-25-005208

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File numbers found in text: 001-05231

Date
May 15, 2025
Author
Division of
Form
UPLOAD
Company
MCDONALDS CORP

Letter

Re: McDonald's Corporation Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-05231 Dear Ian Borden:

May 15, 2025

Ian Borden Executive Vice President and Global Chief Financial Officer McDonald's Corporation 110 North Carpenter Street Chicago, IL 60607

We have limited our review of your filing to the financial statements and related disclosures and have the following comment(s).

Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this letter, we may have additional comments.

Form 10-K for Fiscal Year Ended December 31, 2024 Segment and Geographic Information, page 52

1. Please tell us how your disclosure complies with the requirement to disclose how the chief operating decision maker uses the reported measure of segment profit or loss in assessing segment performance and deciding how to allocate resources. See ASC 280- 10-50-29(f). May 15, 2025 Page 2

In closing, 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.

Please contact Robert Shapiro at 202-551-3273 or Theresa Brillant at 202-551-3307 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 15, 2025

Ian Borden
Executive Vice President and Global Chief Financial Officer
McDonald's Corporation
110 North Carpenter Street
Chicago, IL 60607

 Re: McDonald's Corporation
 Form 10-K for Fiscal Year Ended December 31, 2024
 File No. 001-05231
Dear Ian Borden:

 We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment(s).

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-K for Fiscal Year Ended December 31, 2024
Segment and Geographic Information, page 52

1. Please tell us how your disclosure complies with the requirement to
disclose how the
 chief operating decision maker uses the reported measure of segment
profit or loss in
 assessing segment performance and deciding how to allocate resources.
See ASC 280-
 10-50-29(f).
 May 15, 2025
Page 2

 In closing, 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.

 Please contact Robert Shapiro at 202-551-3273 or Theresa Brillant at
202-551-3307
with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
</TEXT>
</DOCUMENT>