SEC Comment Letter 0000000000-23-011256 to 3M CO (MMM) (CIK 0000066740) (MMM)
3M CO (MMM) (CIK 0000066740)
Date: Oct. 16, 2023 · CIK: 0000066740 · Accession: 0000000000-23-011256
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File numbers found in text: 001-03285
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United States securities and exchange commission logo
October 16, 2023
Monish Patolawala
Chief Financial Officer
3M Company
3M Center
St. Paul, Minnesota 55144
Re:3M Company
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 001-03285
Dear Monish Patolawala:
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 Industrial Applications and
Services