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SEC Comment Letter for HAIN CELESTIAL GROUP (HAIN) — Apr 2, 2014

HAIN CELESTIAL GROUP INC
Date: April 2, 2014 · CIK: 0000910406 · Accession: 0000000000-14-016261

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File numbers found in text: 000-22818

Date
April 1, 2014
Author
/s/ Brad Skinner
Form
UPLOAD
Company
HAIN CELESTIAL GROUP INC

Letter

April 1, 2014 Mr. Stephen J. Smith Executive Vice President and Chief Financial Officer The Hain Celestial Group, Inc. 1111 Marcus Avenue Lake Success, New York 11042

Re: The Hain Celestial Group, Inc. Form 10-K for the Fiscal year ended June 30, 2013 Filed August 29, 2013 File No. 000-22818

Dear Mr. Smith :

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 pers on under the federal securities 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 include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Brad Skinner

Show Raw Text
April 1, 2014

Mr. Stephen J. Smith
Executive Vice President and Chief Financial Officer
The Hain Celestial Group, Inc.
1111 Marcus Avenue
Lake Success, New York 11042

Re: The Hain  Celestial Group, Inc.
Form 10-K for the Fiscal year ended June 30, 2013
Filed  August 29, 2013
File No. 000-22818

Dear  Mr. Smith :

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 pers on under the
federal securities 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 include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Brad Skinner

Brad Skinner
Senior Assistant Chief Accountant