SEC Comment Letter 0000000000-23-012229 to STEPAN CO (SCL) (CIK 0000094049) (SCL)
STEPAN CO (SCL) (CIK 0000094049)
Date: Nov. 8, 2023 · CIK: 0000094049 · Accession: 0000000000-23-012229
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File numbers found in text: 001-04462
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United States securities and exchange commission logo
November 8, 2023
Scott R. Behrens
Chief Executive Officer
Stepan Company
1101 Skokie Blvd., Suite 500
Northbrook, IL 60062
Re:Stepan Company
Annual Report on Form 10-K for the year ended December 31, 2022
File No. 001-04462
Dear Scott R. Behrens:
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 Industrial Applications and
Services