SEC Comment Letter 0000000000-22-012653 to Arthur J. Gallagher & Co. (AJG) (CIK 0000354190) (AJG)
Arthur J. Gallagher & Co. (AJG) (CIK 0000354190)
Date: Nov. 22, 2022 · CIK: 0000354190 · Accession: 0000000000-22-012653
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File numbers found in text: 333-268400
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United States securities and exchange commission logo
November 22, 2022
Walter D. Bay, Esq.
Vice President, General Counsel and Secretary
Arthur J. Gallagher & Co.
2850 Golf Road
Rolling Meadows, IL
Re:Arthur J. Gallagher & Co.
Registration Statement on Form S-4
Filed November 16, 2022
File No. 333-268400
Dear Walter D. Bay:
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 David Gessert at 202-551-2326 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance