SEC Comment Letter 0000000000-23-012451 to MOSAIC CO (MOS) (CIK 0001285785) (MOS)
MOSAIC CO (MOS) (CIK 0001285785)
Date: Nov. 14, 2023 · CIK: 0001285785 · Accession: 0000000000-23-012451
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File numbers found in text: 001-32327
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United States securities and exchange commission logo
November 14, 2023
Russell A. Flugel
Vice President-Controller and Chief Accounting Officer
The Mosaic Company
101 East Kennedy Blvd
Tampa, FL 33602
Re:The Mosaic Company
Form 10-K for the year ended December 31, 2022
File No. 001-32327
Dear Russell A. Flugel:
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 Industrial Applications and
Services