SEC Comment Letter for SHERWIN WILLIAMS CO (SHW) (CIK 0000089800) (SHW) — Jul 14, 2011
SHERWIN WILLIAMS CO (SHW) (CIK 0000089800)
Date: July 14, 2011 · CIK: 0000089800 · Accession: 0000000000-11-042836
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Reasoning
Letter
July 14, 2011 Via E-mail Mr. Sean P. Hennessy Chief Financial Officer The Sherwin-Williams Company 101 West Prospect Avenue Cleveland, Ohio 44115-1075 RE: The Sherwin-Williams Company Form 10-K for the Year Ended December 31, 2010 Filed February 23, 2011 Form 10-Q for the Period Ended March 31, 2011 Filed April 26, 2011 Definitive Proxy Statement on Schedule 14A Filed March 9, 2011 File No. 1-4851
Dear Mr. Hennessy:
We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Rufus Decker Rufus Decker 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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July 14, 2011
Via E-mail
Mr. Sean P. Hennessy Chief Financial Officer The Sherwin-Williams Company 101 West Prospect Avenue Cleveland, Ohio 44115-1075
RE: The Sherwin-Williams Company
Form 10-K for the Year Ended December 31, 2010
Filed February 23, 2011 Form 10-Q for the Period Ended March 31, 2011 Filed April 26, 2011 Definitive Proxy Statement on Schedule 14A Filed March 9, 2011 File No. 1-4851
Dear Mr. Hennessy:
We have completed our review of your f ilings. We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States. We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Rufus Decker
Rufus Decker
A c c o u n t i n g B r a n c h C h i e f