SEC Comment Letter for SHERWIN WILLIAMS CO (SHW) (CIK 0000089800) (SHW) — May 17, 2012
SHERWIN WILLIAMS CO (SHW) (CIK 0000089800)
Date: May 17, 2012 · CIK: 0000089800 · Accession: 0000000000-12-025712
AI Filing Summary & Sentiment
Reasoning
Letter
May 17 , 2012 Via E -mail Mr. Sean P. Hennessy Senior Vice President – Finance and Chief Financial Officer The Sherwin -Williams Company 101 West Prospect Avenue Cleveland, OH 44115
RE: The Sherwin -Williams Company Form 10 -K for the Year ended December 31, 2011 Filed February 23, 2012 File No. 1 -4851
Dear Mr. Hennessy:
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to o ur 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 securitie s 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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May 17 , 2012 Via E -mail Mr. Sean P. Hennessy Senior Vice President – Finance and Chief Financial Officer The Sherwin -Williams Company 101 West Prospect Avenue Cleveland, OH 44115 RE: The Sherwin -Williams Company Form 10 -K for the Year ended December 31, 2011 Filed February 23, 2012 File No. 1 -4851 Dear Mr. Hennessy: We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to o ur 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 securitie s 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