SEC Comment Letter for TRACTOR SUPPLY (TSCO) — Jan 5, 2021
TRACTOR SUPPLY CO /DE/ (TSCO) (CIK 0000916365)
Date: Jan. 5, 2021 · CIK: 0000916365 · Accession: 0000000000-21-000067
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United States securities and exchange commission logo
January 5, 2021
Kurt Barton
Chief Financial Officer and Treasurer
Tractor Supply Company
5401 Virginia Way
Brentwood, Tennessee 37027
Re:Tractor Supply Company
Form 10-K for the Fiscal Year Ended December 28, 2019
Filed February 20, 2020
File No. 0-23314
Dear Mr. Barton:
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 Trade & Services