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SEC Comment Letter for HAIN CELESTIAL GROUP (HAIN) — Aug 8, 2012

HAIN CELESTIAL GROUP INC
Date: Aug. 8, 2012 · CIK: 0000910406 · Accession: 0000000000-12-042866

AI Filing Summary & Sentiment

Date
August 8, 2012
Author
/s/ Karl Hiller
Form
UPLOAD
Company
HAIN CELESTIAL GROUP INC

Letter

August 8, 2012 Via E -mail Mr. Ira Lamel Executive Vice President and Chief Financial Officer The Hain Celestial Group, Inc. 58 South Service Road Melville, New York, 11747

Re: The Hain Celestial Group, Inc. Form 10-K for the Fiscal Year ended June 30, 2011 Filed August 29, 2011 File No. 0-22818

Dear Mr. Lamel :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securiti es laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require .

Sincerely,
/s/ Karl Hiller

Show Raw Text
August 8, 2012

Via E -mail
Mr. Ira Lamel
Executive Vice President and Chief Financial Officer
The Hain Celestial Group, Inc.
58 South Service Road
Melville, New York, 11747

Re: The Hain Celestial Group, Inc.
 Form 10-K for the Fiscal Year ended June 30, 2011
Filed August 29, 2011
File No. 0-22818

Dear Mr. Lamel :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to  our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securiti es laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require .

        Sincerely,

        /s/ Karl Hiller

        Karl Hiller
        Branch Chief