SEC Comment Letter 0000000000-24-011490 to SHERWIN WILLIAMS CO (SHW)

SHERWIN WILLIAMS CO
Date: Oct. 10, 2024 · CIK: 0000089800 · Accession: 0000000000-24-011490

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File numbers found in text: 001-04851

Date

October 10, 2024

Author

Allen J. Mistysyn

Form

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Company

SHERWIN WILLIAMS CO

Letter

October 10, 2024 Allen J. Mistysyn Senior Vice President – Finance and 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 Fiscal Year Ended December 31, 2023 File No. 001-04851 Dear Allen J. Mistysyn: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services

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October 10, 2024
Allen J. Mistysyn
Senior Vice President – Finance and 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 Fiscal Year Ended December 31, 2023
File No. 001-04851
Dear Allen J. Mistysyn:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services

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