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SEC Comment Letter for LOCKHEED MARTIN CORP (LMT) (CIK 0000936468) (LMT) — Apr 12, 2024

LOCKHEED MARTIN CORP (LMT) (CIK 0000936468)
Date: April 12, 2024 · CIK: 0000936468 · Accession: 0000000000-24-003979

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-11437

Date
April 12, 2024
Author
Jesus Malave
Form
UPLOAD
Company
LOCKHEED MARTIN CORP (LMT) (CIK 0000936468)

Letter

United States securities and exchange commission logo April 12, 2024 Jesus Malave Chief Financial Officer Lockheed Martin Corp. 6801 Rockledge Drive Bethesda, MD 20817 Re:Lockheed Martin Corp. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-11437 Dear Jesus Malave: 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 Manufacturing

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United States securities and exchange commission logo
April 12, 2024
Jesus Malave
Chief Financial Officer
Lockheed Martin Corp.
6801 Rockledge Drive
Bethesda, MD 20817
Re:Lockheed Martin Corp.
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-11437
Dear Jesus Malave:
            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 Manufacturing