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SEC Comment Letter for HAIN CELESTIAL GROUP (HAIN) — Oct 20, 2009

HAIN CELESTIAL GROUP INC
Date: Oct. 20, 2009 · CIK: 0000910406 · Accession: 0000000000-09-059216

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Referenced dates: March 6, 2009

Date
October 6, 2009
Author
H. Roger Schwall
Form
UPLOAD
Company
HAIN CELESTIAL GROUP INC

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4628 DIVISION OF CORPORATION FINANCE October 6, 2009 Via U.S. mail and facsimile Mr. Ira J. Lamel Executive Vice President and Chief Financial Officer The Hain Celestial Group, Inc. 58 South Service Road Melville, NY 11747 Re: The Hain Celestial Group, Inc. Form 10-K for the Fiscal Year Ended June 30, 2008 Filed August 29, 2008, as Amended October 28, 2008 Schedule 14A filed February 18, 2009, as Amended March 2, 2009 Response Letters Dated March 6, 2009, May 15, 2009, June 12, 2009 and September 21, 2009 File No. 0-22818

Dear Mr. Lamel: We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , H. Roger Schwall Assistant Director cc: C. Moncada-Terry N. Gholson

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4628

DIVISION OF
CORPORATION FINANCE

         October 6, 2009

Via U.S. mail and facsimile

Mr. Ira J. Lamel
Executive Vice President and Chief Financial Officer The Hain Celestial Group, Inc. 58 South Service Road Melville, NY  11747
 Re: The Hain Celestial Group, Inc.
  Form 10-K for the Fiscal Year Ended June 30, 2008
Filed August 29, 2008, as Amended October 28, 2008 Schedule 14A filed February 18, 2009, as Amended March 2, 2009 Response Letters Dated March 6, 2009, May 15, 2009, June 12, 2009
and September 21, 2009
  File No. 0-22818

 Dear Mr. Lamel:
We have completed our review of your Form 10-K and related filings and have no
further comments at this time.          S i n c e r e l y ,
H. Roger Schwall Assistant Director
 cc:  C. Moncada-Terry
N. Gholson