SEC Company Response from SHERWIN WILLIAMS CO (SHW) (CIK 0000089800) (SHW) — Jul 5, 2017
SHERWIN WILLIAMS CO (SHW) (CIK 0000089800)
Date: July 5, 2017 · CIK: 0000089800 · Accession: 0001193125-17-221409
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File numbers found in text: 333-218914
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CORRESP 1 filename1.htm CORRESP July 5, 2017 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Re: The Sherwin-Williams Company Registration Statement on Form S-4 (Registration No. 333-218914) Ladies and Gentlemen: On behalf of The Sherwin-Williams Company (“Sherwin-Williams”), the undersigned hereby requests, pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration Statement on Form S-4 (File No. 333-218914) of Sherwin-Williams be declared effective at 9:00 a.m. on Friday, July 7, 2017, or as soon thereafter as practicable. Sherwin-Williams respectfully requests that you notify Michael J. Solecki of such effectiveness by a telephone call to (216) 586-7103. Please contact Michael J. Solecki of Jones Day at (216) 586-7103 if you have any questions concerning this matter. Thank you for your continued attention to this matter. Very truly yours, The Sherwin-Williams Company By: /s/ Allen J. Mistysyn Name: Allen J. Mistysyn Title: Senior Vice President—Finance and Chief Financial Officer cc: Michael J. Solecki, Esq.