SEC Comment Letter for SHERWIN WILLIAMS CO (SHW) (CIK 0000089800) (SHW) — Jun 26, 2017
SHERWIN WILLIAMS CO (SHW) (CIK 0000089800)
Date: June 26, 2017 · CIK: 0000089800 · Accession: 0000000000-17-022282
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-218914
Letter
Mail Stop 4631 June 26, 2017 Via E -mail Allen J. Mistysyn Chief Financial Officer The Sherwin -Williams Company 101 West Prospect Avenue Cleveland, OH 44115
Re: The Sherwin -Williams Company Registration Statement on Form S-4 Filed June 23, 2017 File No. 333-218914
Dear Mr. Mistysyn :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Chris Ronne, Staff Attorney, at (202) 551 -6156 with any questions.
Sincerely,
/s/ Jay Ingram
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Mail Stop 4631 June 26, 2017 Via E -mail Allen J. Mistysyn Chief Financial Officer The Sherwin -Williams Company 101 West Prospect Avenue Cleveland, OH 44115 Re: The Sherwin -Williams Company Registration Statement on Form S-4 Filed June 23, 2017 File No. 333-218914 Dear Mr. Mistysyn : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Chris Ronne, Staff Attorney, at (202) 551 -6156 with any questions. Sincerely, /s/ Jay Ingram Jay Ingram Legal Brach Chief Office of Manufacturing and Construction cc: Steph en J. Perisutti , Esq. Michael J. Solecki, Esq.