SEC Comment Letter for SMITH A O CORP (AOS) (CIK 0000091142) (AOS) — Mar 18, 2013

SMITH A O CORP (AOS) (CIK 0000091142)
Date: March 18, 2013 · CIK: 0000091142 · Accession: 0000000000-13-014226

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-00475

Date

February 15, 2013

Author

/s/ Kathleen Krebs, for

Form

UPLOAD

Company

SMITH A O CORP (AOS) (CIK 0000091142)

Letter

March 1 5, 2013 Via E -mail Ajita G. Rajendra President and Chief Executive Officer A. O. Smith Corporation 11270 West Park Place Milwaukee, WI 53224 -9508

Re: A. O. Smith Corporation Preliminary Proxy Statement on Schedule 14A Filed February 15, 2013 File No. 001-00475

Dear Mr. Rajendra :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Kathleen Krebs, for

Show Raw Text

March 1 5, 2013

Via E -mail
Ajita G. Rajendra
President and Chief Executive Officer
A. O. Smith Corporation
11270 West Park Place
Milwaukee, WI 53224 -9508

Re: A. O. Smith Corporation
Preliminary Proxy Statement on Schedule 14A
Filed February 15, 2013
File No. 001-00475

Dear Mr. Rajendra :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Kathleen Krebs, for

Larry Spirgel
Assistant Director

SecProbe.io