SEC Comment Letter for Andersons, Inc. (ANDE) (CIK 0000821026) (ANDE) — Feb 11, 2020
Andersons, Inc. (ANDE) (CIK 0000821026)
Date: Feb. 11, 2020 · CIK: 0000821026 · Accession: 0000000000-20-001300
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File numbers found in text: 000-20557
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February 11, 2020
Brian A. Valentine
Chief Financial Officer
Andersons, Inc.
1947 Briarfield Boulevard
Maumee, OH 43537
Re:Andersons, Inc.
Form 10-K for Fiscal Year Ended December 31, 2018
Filed February 27, 2019
File No. 000-20557
Dear Mr. Valentine:
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 Trade & Services