SEC Comment Letter 0000000000-24-006743 to HAIN CELESTIAL GROUP INC (HAIN)
HAIN CELESTIAL GROUP INC
Date: June 12, 2024 · CIK: 0000910406 · Accession: 0000000000-24-006743
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File numbers found in text: 000-22818
Letter
United States securities and exchange commission logo June 12, 2024 Lee Boyce Executive Vice President and Chief Financial Officer HAIN CELESTIAL GROUP INC 221 River Street Hoboken, New Jersey 07030 Re:HAIN CELESTIAL GROUP INC Form 10-K for the Fiscal Year Ended June 30, 2023 Response Dated May 7, 2024 File No. 000-22818 Dear Lee Boyce: We have reviewed your May 7, 2024 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our April 23, 2024 letter. Form 10-K for the Fiscal Year Ended June 30. 2023 Management's Discussion and Analysis of Financial Condition and Results of Operations Reconciliation of Non-U.S. GAAP Financial Measures to U.S. GAAP Financial Measures, page 1.We have considered your response to prior comment 1. We believe that decisions about the timing, method, and pricing of dispositions of inventory are normal, recurring activities integral to the management of an ongoing business. Please confirm to us you will no longer exclude inventory write-downs from your non-GAAP financial measures.
FirstName LastNameLee Boyce Comapany NameHAIN CELESTIAL GROUP INC June 12, 2024 Page 2 FirstName LastName Lee Boyce HAIN CELESTIAL GROUP INC June 12, 2024 Page 2 Please contact Anne McConnell at 202-551-3709 or Martin James at 202-551-3671 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
June 12, 2024
Lee Boyce
Executive Vice President and Chief Financial Officer
HAIN CELESTIAL GROUP INC
221 River Street
Hoboken, New Jersey 07030
Re:HAIN CELESTIAL GROUP INC
Form 10-K for the Fiscal Year Ended June 30, 2023
Response Dated May 7, 2024
File No. 000-22818
Dear Lee Boyce:
We have reviewed your May 7, 2024 response to our comment letter and have the
following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our April 23,
2024 letter.
Form 10-K for the Fiscal Year Ended June 30. 2023
Management's Discussion and Analysis of Financial Condition and Results of Operations
Reconciliation of Non-U.S. GAAP Financial Measures to U.S. GAAP Financial Measures, page
34
1.We have considered your response to prior comment 1. We believe that decisions about
the timing, method, and pricing of dispositions of inventory are normal, recurring
activities integral to the management of an ongoing business. Please confirm to us you
will no longer exclude inventory write-downs from your non-GAAP financial measures.
FirstName LastNameLee Boyce
Comapany NameHAIN CELESTIAL GROUP INC
June 12, 2024 Page 2
FirstName LastName
Lee Boyce
HAIN CELESTIAL GROUP INC
June 12, 2024
Page 2
Please contact Anne McConnell at 202-551-3709 or Martin James at 202-551-3671 if you
have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Manufacturing