Correspondence 0001193125-23-266126 from J M SMUCKER Co (SJM) (CIK 0000091419) (SJM)
J M SMUCKER Co (SJM) (CIK 0000091419)
Date: Oct. 30, 2023 · CIK: 0000091419 · Accession: 0001193125-23-266126
AI Filing Summary & Sentiment
File numbers found in text: 333-274911
Letter
Via EDGAR and FEDEX Office of Manufacturing Division of Corporation Finance Attention: Registration Statement on Form S-4 Filed October 10, 2023, as amended File No. 333-274911 Request for Effectiveness
Dear Mr. Fullem:
Reference is made to the Registration Statement on Form S-4 (File No. 333-274911) filed by The J. M. Smucker Company (the “Company”) with the U.S. Securities and Exchange Commission on October 10, 2023, as amended on October 24, 2023 and October 27, 2023 (the “Registration Statement”).
The Company hereby requests that the effective date for the Registration Statement be accelerated to 4:00 p.m., Eastern Time, on November 1, 2023, or as soon as possible thereafter, pursuant to Rule 461 promulgated under the U.S. Securities Act of 1933, as amended.
Please contact Ronald C. Chen of Wachtell, Lipton, Rosen & Katz by phone at (212) 403-1117 or via email at RCChen@wlrk.com with any questions you may have concerning this letter or if you require any additional information. Please notify Mr. Chen when this request for acceleration of the effectiveness of the Registration Statement has been granted.
(signature page follows)
Sincerely,
The J. M. Smucker Company
Show Raw Text
CORRESP 1 filename1.htm CORRESP October 30, 2023 Via EDGAR and FEDEX Office of Manufacturing Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Attention: Patrick Fullem Re: The J. M. Smucker Company Registration Statement on Form S-4 Filed October 10, 2023, as amended File No. 333-274911 Request for Effectiveness Dear Mr. Fullem: Reference is made to the Registration Statement on Form S-4 (File No. 333-274911) filed by The J. M. Smucker Company (the “Company”) with the U.S. Securities and Exchange Commission on October 10, 2023, as amended on October 24, 2023 and October 27, 2023 (the “Registration Statement”). The Company hereby requests that the effective date for the Registration Statement be accelerated to 4:00 p.m., Eastern Time, on November 1, 2023, or as soon as possible thereafter, pursuant to Rule 461 promulgated under the U.S. Securities Act of 1933, as amended. Please contact Ronald C. Chen of Wachtell, Lipton, Rosen & Katz by phone at (212) 403-1117 or via email at RCChen@wlrk.com with any questions you may have concerning this letter or if you require any additional information. Please notify Mr. Chen when this request for acceleration of the effectiveness of the Registration Statement has been granted. (signature page follows) Sincerely, The J. M. Smucker Company By: /s/ Jeannette L. Knudsen Name: Jeannette L. Knudsen Title: Chief Legal Officer and Secretary cc: Ronald C. Chen, Wachtell, Lipton, Rosen & Katz Steven A. Rosenblum, Wachtell, Lipton, Rosen & Katz