SEC Comment Letter for SMITH A O CORP (AOS) (CIK 0000091142) (AOS) — Jun 22, 2010

SMITH A O CORP (AOS) (CIK 0000091142)
Date: June 22, 2010 · CIK: 0000091142 · Accession: 0000000000-10-034954

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 31, 2009

Author

Kevin L. Vaughn

Form

UPLOAD

Company

SMITH A O CORP (AOS) (CIK 0000091142)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 Mail Stop 3030 June 22 , 2010 Mr. Terry M. Murphy Executive Vice President and Chief Financial Officer A. O. Smith Corporation 11270 West Park Pl ace Milwaukee, Wisconsin 53224

Re: A. O. Smith Corporation Form 10 -K for the year ended December 31, 2009 Filed February 26, 2010 File No . 1-00475

Dear Mr. Murphy :

We have completed our review of your filings and do not have any further comments at this time.

Sincerely,
Kevin L. Vaughn
Accounting Branch Chief

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       D IV ISION OF
CORPORATION FINANCE

Mail Stop 3030

June 22 , 2010

Mr. Terry M. Murphy
Executive Vice President and Chief Financial Officer
A. O. Smith Corporation
11270 West Park Pl ace
 Milwaukee, Wisconsin 53224

 Re: A. O. Smith Corporation
 Form 10 -K for the year ended December 31, 2009
 Filed  February 26, 2010
  File No .  1-00475

Dear Mr. Murphy :

 We have completed our review of your filings and do not have any further
comments at this time.

Sincerely,

Kevin L. Vaughn
Accounting Branch Chief

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