SEC Comment Letter 0000000000-23-013238 to MIDDLEBY Corp (MIDD) (CIK 0000769520) (MIDD)
MIDDLEBY Corp (MIDD) (CIK 0000769520)
Date: Dec. 5, 2023 · CIK: 0000769520 · Accession: 0000000000-23-013238
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File numbers found in text: 001-09973
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United States securities and exchange commission logo
December 5, 2023
Bryan Mittelman
Chief Financial Officer
The Middleby Corporation
1400 Toastmaster Drive
Elgin, IL 60120
Re:The Middleby Corporation
Form 10-K For Fiscal Year Ended December 31, 2022
Response Dated November 24, 2023
File No. 001-09973
Dear Bryan Mittelman:
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 Technology
cc: Bryan Mittleman