SEC Comment Letter for Oil-Dri Corp of America (ODC) (CIK 0000074046) (ODC) — Apr 15, 2009
Oil-Dri Corp of America (ODC) (CIK 0000074046)
Date: April 15, 2009 · CIK: 0000074046 · Accession: 0000000000-09-019727
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Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 April 15, 2009 Mr. Andrew N. Peterson Vice President and CFO Oil-Dri Corporation of America 410 North Michigan Avenue, Suite 400 Chicago, IL 60611-4213 RE: Form 10-K for the fiscal year ended July 31, 2008 Form 10-Qs for the periods ended October 31, 2008 and January 31, Schedule 14A filed October 31, 2008 File No. 1-12622
Dear Mr. Peterson: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. If you have any further questions regardi ng our review of legal or disclosure matters in your filings, please direct them to Dietrich Ki ng, Staff Attorney, at (202) 551- 3338. Please contact Jeffrey Gordon, Staff A ccountant, at (202) 551-3866 or, in his absence, the undersigned at (202) 551-3769 if you have questions rega rding our review of the financial statements and related matters. S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
April 15, 2009
Mr. Andrew N. Peterson Vice President and CFO Oil-Dri Corporation of America 410 North Michigan Avenue, Suite 400 Chicago, IL 60611-4213
RE: Form 10-K for the fiscal year ended July 31, 2008
Form 10-Qs for the periods ended October 31, 2008 and January 31,
2009
Schedule 14A filed October 31, 2008 File No. 1-12622
Dear Mr. Peterson:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regardi ng our review of legal or disclosure
matters in your filings, please direct them to Dietrich Ki ng, Staff Attorney, at (202) 551-
3338. Please contact Jeffrey Gordon, Staff A ccountant, at (202) 551-3866 or, in his
absence, the undersigned at (202) 551-3769 if you have questions rega rding our review of
the financial statements and related matters. S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f