SEC Comment Letter for SHERWIN WILLIAMS CO (SHW) (CIK 0000089800) (SHW) — Jan 9, 2009
SHERWIN WILLIAMS CO (SHW) (CIK 0000089800)
Date: Jan. 9, 2009 · CIK: 0000089800 · Accession: 0000000000-09-001355
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
January 9, 2009
Stephen J. Perisutti, Senior Corporate Counsel
The Sherwin-Williams Company 101 Prospect Avenue, N.W. Cleveland, Ohio 44115
Re: The Sherwin-Williams Company
Annual Report on Form 10-K for Fiscal Year Ended December 31, 2007
Filed February 28, 2008 File No. 033-28585 Definitive Proxy Statement on Schedule 14A Filed March 5, 2008 File No. 033-28585
Dear Mr. Perisutti:
We have completed our review of your Form 10-K and related filings and have no further
comments at this time.
Sincerely, Pamela A. Long Assistant Director