Correspondence 0001104659-23-053232 from Morningstar, Inc. (MORN) (CIK 0001289419) (MORN)
Morningstar, Inc. (MORN) (CIK 0001289419)
Date: April 28, 2023 · CIK: 0001289419 · Accession: 0001104659-23-053232
AI Filing Summary & Sentiment
File numbers found in text: 000-51280
Referenced dates: April 24, 2023
Letter
VIA EDGAR Division of Corporation Finance Office of Finance Re: Morningstar, Inc. Form 10-K for the Fiscal Year ended December 31, 2022 Filed February 24, 2023 File No. 000-51280
Dear Mr. Thomas and Ms. Lubit:
On behalf of Morningstar, Inc. (the “Company”), we acknowledge the comments provided by the staff (the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission in the Staff’s comment letter dated April 24, 2023 (the “Comment Letter”). The Comment Letter requests that the Company respond to the comments within ten business days or tell the Staff when the Company will provide its response. As discussed with the Staff, we are writing to confirm that the Company intends to respond to the Comment Letter on or before May 31, 2023.
We appreciate the Staff’s cooperation in this matter.
* * *
Sincerely,
/s/ Jason Dubinsky
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April 28, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, NE
Washington, D.C. 20549
Attn:
Marc Thomas
Cara Lubit
Re: Morningstar, Inc.
Form 10-K for the Fiscal Year ended December 31, 2022
Filed February 24, 2023
File No. 000-51280
Dear Mr. Thomas and Ms. Lubit:
On behalf of Morningstar, Inc. (the “Company”),
we acknowledge the comments provided by the staff (the “Staff”) of the Division of Corporation Finance of the U.S. Securities
and Exchange Commission in the Staff’s comment letter dated April 24, 2023 (the “Comment Letter”). The Comment Letter
requests that the Company respond to the comments within ten business days or tell the Staff when the Company will provide its response.
As discussed with the Staff, we are writing to confirm that the Company intends to respond to the Comment Letter on or before May 31,
2023.
We appreciate the Staff’s cooperation in this matter.
* * *
Sincerely,
/s/ Jason Dubinsky
Jason Dubinsky
Chief Financial Officer
cc: Sonia Barros, Sidley Austin LLP