SEC Comment Letter for SCOTTS MIRACLE-GRO CO (SMG) (CIK 0000825542) (SMG) — Apr 29, 2024
SCOTTS MIRACLE-GRO CO (SMG) (CIK 0000825542)
Date: April 29, 2024 · CIK: 0000825542 · Accession: 0000000000-24-004720
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-11593
Letter
United States securities and exchange commission logo April 29, 2024 Matthew Garth Chief Financial Officer Scotts Miracle-Gro Co 14111 Scottslawn Road Marysville, Ohio 43041 Re:Scotts Miracle-Gro Co Form 10-K filed November 22, 2023 Form 8-K filed November 1, 2023 Response filed April 26, 2024 File No. 001-11593 Dear Matthew Garth: 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
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United States securities and exchange commission logo
April 29, 2024
Matthew Garth
Chief Financial Officer
Scotts Miracle-Gro Co
14111 Scottslawn Road
Marysville, Ohio 43041
Re:Scotts Miracle-Gro Co
Form 10-K filed November 22, 2023
Form 8-K filed November 1, 2023
Response filed April 26, 2024
File No. 001-11593
Dear Matthew Garth:
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