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SEC Comment Letter 0000000000-24-013020 to TEMPUR SEALY INTERNATIONAL, INC. (TPX) (CIK 0001206264)

TEMPUR SEALY INTERNATIONAL, INC. (TPX) (CIK 0001206264)
Date: Nov. 22, 2024 · CIK: 0001206264 · Accession: 0000000000-24-013020

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File numbers found in text: 001-31922

Date
November 22, 2024
Author
Bhaskar Rao
Form
UPLOAD
Company
TEMPUR SEALY INTERNATIONAL, INC. (TPX) (CIK 0001206264)

Letter

November 22, 2024 Bhaskar Rao Chief Financial Officer Tempur Sealy International, Inc. 1000 Tempur Way Lexington , Kentucky 40511 Re:Tempur Sealy International, Inc. Form 10-K for the Year Ended December 31, 2023 File No. 001-31922 Dear Bhaskar Rao: 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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November 22, 2024
Bhaskar Rao
Chief Financial Officer
Tempur Sealy International, Inc.
1000 Tempur Way
Lexington , Kentucky 40511
Re:Tempur Sealy International, Inc.
Form 10-K for the Year Ended December 31, 2023
File No. 001-31922
Dear Bhaskar Rao:
            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