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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
January 9, 2009
Author
Pamela A. Long
Form
UPLOAD
Company
SHERWIN WILLIAMS CO (SHW) (CIK 0000089800)

Letter

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

Show Raw Text
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