SEC Comment Letter for WD 40 CO (WDFC) (CIK 0000105132) (WDFC) — Apr 1, 2020
WD 40 CO (WDFC) (CIK 0000105132)
Date: April 1, 2020 · CIK: 0000105132 · Accession: 0000000000-20-002801
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File numbers found in text: 000-06936
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April 1, 2020
Jay Rembolt
Chief Financial Officer
WD 40 CO
9715 Businesspark Avenue
San Diego, CA. 92131
Re:WD 40 CO
Form 10-K for the year ended December 31, 2019
Filed on October 22, 2019
File No. 000-06936
Dear Mr. Rembolt:
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 Life Sciences