SEC Comment Letter 0000000000-23-000037 to COMPASS MINERALS INTERNATIONAL INC (CMP) (CIK 0001227654) (CMP)
COMPASS MINERALS INTERNATIONAL INC (CMP) (CIK 0001227654)
Date: Jan. 3, 2023 · CIK: 0001227654 · Accession: 0000000000-23-000037
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File numbers found in text: 001-31921
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United States securities and exchange commission logo
January 3, 2023
Lorin Crenshaw
Chief Financial Officer
Compass Minerals International, Inc.
9900 West 109th Street, Suite 100
Overland Park, KS 66210
Re:Compass Minerals International, Inc.
Form 10-KT for the transition period from January 1, 2021 to September 30,
2021
Filed November 30, 2021
File No. 001-31921
Dear Lorin Crenshaw:
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 Energy & Transportation