SEC Comment Letter for Oil-Dri Corp of America (ODC) (CIK 0000074046) (ODC) — Jul 31, 2013
Oil-Dri Corp of America (ODC) (CIK 0000074046)
Date: July 31, 2013 · CIK: 0000074046 · Accession: 0000000000-13-041886
AI Filing Summary & Sentiment
Reasoning
Letter
July 31, 2013 Via E -mail Mr. Daniel T. Smith Vice President and Chief Financial Officer Oil-Dri Corporation of America 410 North Michigan Avenue, Suite 400 Chicago, IL 60611
RE: Oil-Dri Corporation of America Form 10 -K for the Year E nded July 31, 2012 Filed October 11, 2012 File No. 1 -12622
Dear Mr. Smith:
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Rufus Decker
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July 31, 2013 Via E -mail Mr. Daniel T. Smith Vice President and Chief Financial Officer Oil-Dri Corporation of America 410 North Michigan Avenue, Suite 400 Chicago, IL 60611 RE: Oil-Dri Corporation of America Form 10 -K for the Year E nded July 31, 2012 Filed October 11, 2012 File No. 1 -12622 Dear Mr. Smith: We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Rufus Decker Rufus Decker Accounting Branch Chief