SEC Comment Letter 0000000000-23-004170 to SMITH A O CORP (AOS) (CIK 0000091142) (AOS)
SMITH A O CORP (AOS) (CIK 0000091142)
Date: April 25, 2023 · CIK: 0000091142 · Accession: 0000000000-23-004170
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File numbers found in text: 001-00475
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United States securities and exchange commission logo
April 25, 2023
Charles Lauber
Chief Financial Officer
A. O. Smith Corporation
11270 West Park Place
Milwaukee, Wisconsin 53224-9508
Re:A. O. Smith Corporation
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed February 14, 2023
File No. 001-00475
Dear Charles Lauber:
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 Manufacturing