SEC Comment Letter 0000000000-23-011852 to J M SMUCKER Co (SJM) (CIK 0000091419) (SJM)
J M SMUCKER Co (SJM) (CIK 0000091419)
Date: Oct. 30, 2023 · CIK: 0000091419 · Accession: 0000000000-23-011852
AI Filing Summary & Sentiment
File numbers found in text: 333-274911
Letter
United States securities and exchange commission logo October 30, 2023 Mark Smucker Chief Executive Officer The J. M. Smucker Company One Strawberry Lane Orrville, OH 44667-0280 Re:The J. M. Smucker Company Registration Statement on Form S-4 Filed October 10, 2023 File No. 333-274911 Dear Mark Smucker: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Patrick Fullem at (202) 551-8337 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Steven Rosenblum, Esq.
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United States securities and exchange commission logo
October 30, 2023
Mark Smucker
Chief Executive Officer
The J. M. Smucker Company
One Strawberry Lane
Orrville, OH 44667-0280
Re:The J. M. Smucker Company
Registration Statement on Form S-4
Filed October 10, 2023
File No. 333-274911
Dear Mark Smucker:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Patrick Fullem at (202) 551-8337 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Steven Rosenblum, Esq.