SEC Comment Letter for SHERWIN WILLIAMS CO (SHW) (CIK 0000089800) (SHW) — Apr 3, 2009
SHERWIN WILLIAMS CO (SHW) (CIK 0000089800)
Date: April 3, 2009 · CIK: 0000089800 · Accession: 0000000000-09-017480
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE VIA FACSIMILE AND U.S. MAIL April 3, 2009 Sean P. Hennessy Chief Financial Officer The Sherwin-Williams Company 101 West Prospect Avenue Cleveland, Ohio 44115 RE: The Sherwin-Williams Company Form 10-K for Fiscal Year Ended December 31, 2008 File No. 33-28585
Dear Mr. Hennessy:
We have completed our review of your Form 10-K and have no further comments at this time. If you have any further questions regard ing our review of your filings, please direct them to Ernest Greene, Staff Accountan t, at (202) 551-3733 or in his absence, to the undersigned at (202) 551-3769.
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
VIA FACSIMILE AND U.S. MAIL
April 3, 2009
Sean P. Hennessy
Chief Financial Officer The Sherwin-Williams Company 101 West Prospect Avenue Cleveland, Ohio 44115
RE: The Sherwin-Williams Company
Form 10-K for Fiscal Year Ended December 31, 2008
File No. 33-28585
Dear Mr. Hennessy:
We have completed our review of your Form 10-K and have no further comments
at this time.
If you have any further questions regard ing our review of your filings, please
direct them to Ernest Greene, Staff Accountan t, at (202) 551-3733 or in his absence, to
the undersigned at (202) 551-3769.
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