SEC Comment Letter for SMITH A O CORP (AOS) (CIK 0000091142) (AOS) — Jun 29, 2011
SMITH A O CORP (AOS) (CIK 0000091142)
Date: June 29, 2011 · CIK: 0000091142 · Accession: 0000000000-11-039694
AI Filing Summary & Sentiment
Reasoning
Letter
June 29, 2011 Via Facsimile Paul W. Jones Chief Executive Officer A. O. Smith Corporation 11270 West Park Place Milwaukee, Wisconsin 53224-9508 Re: A. O. Smith Corporation Form 10-K for the year ended December 31, 2010 Filed February 24, 2011 File No. 1-475
Dear Mr. Jones:: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin L. Vaughn Kevin L. Vaughn Accounting Branch Chief
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June 29, 2011 Via Facsimile Paul W. Jones Chief Executive Officer A. O. Smith Corporation 11270 West Park Place Milwaukee, Wisconsin 53224-9508 Re: A. O. Smith Corporation Form 10-K for the year ended December 31, 2010 Filed February 24, 2011 File No. 1-475 Dear Mr. Jones:: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin L. Vaughn Kevin L. Vaughn Accounting Branch Chief