SEC Comment Letter 0000000000-25-001448 to MODINE MANUFACTURING CO (MOD) (CIK 0000067347) (MOD)
MODINE MANUFACTURING CO (MOD) (CIK 0000067347)
Date: Feb. 10, 2025 · CIK: 0000067347 · Accession: 0000000000-25-001448
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File numbers found in text: 001-01373
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February 10, 2025
Michael B. Lucareli
Chief Financial Officer
Modine Manufacturing Company
1500 DeKoven Avenue
Racine, Wisconsin 53403
Re:Modine Manufacturing Company
Form 10-K for the Fiscal Year Ended March 31, 2024
Form 8-K furnished October 29, 2024
File No. 001-01373
Dear Michael B. Lucareli:
We have completed our review of your filing. 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 Manufacturing