Correspondence 0001104659-23-113812 from Morningstar, Inc. (MORN) (CIK 0001289419) (MORN)
Morningstar, Inc. (MORN) (CIK 0001289419)
Date: Nov. 2, 2023 · CIK: 0001289419 · Accession: 0001104659-23-113812
AI Filing Summary & Sentiment
File numbers found in text: 000-51280
Referenced dates: September 27, 2023
Letter
VIA EDGAR Office of Finance Division of Corporate Finance Form 10-K for the Fiscal Year Ended December 31, 2022 Filed February 24, 2023 File No. 000-51280
Re: Morningstar, Inc.
Dear Ms. Lubit and Mr. Thomas,
Morningstar, Inc., an Illinois corporation (the “Company”), is in receipt of your letter dated September 27, 2023 (the “Comment Letter”) setting forth additional comments of the staff (the “Staff”) of the Securities and Exchange Commission with respect to the Company’s Annual Report on Form 10-K for the year ended December 31, 2022.
As discussed with the Staff on October 24, 2023 and November 2, 2023, the Company respectfully confirms that it intends to submit its response to the Comment Letter concurrent with the Company’s filing of the Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2023, expected to be filed on or prior to November 9, 2023.
Thank you for your consideration of the foregoing. If you have any questions or comments, please do not hesitate to contact me at (312) 244-7581.
Sincerely,
/s/ Jason Dubinsky
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November 2, 2023
VIA EDGAR
Office of Finance
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Morningstar, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed February 24, 2023
File No. 000-51280
Dear Ms. Lubit and Mr. Thomas,
Morningstar, Inc., an Illinois
corporation (the “Company”), is in receipt of your letter dated September 27, 2023 (the “Comment Letter”) setting
forth additional comments of the staff (the “Staff”) of the Securities and Exchange Commission with respect to the Company’s
Annual Report on Form 10-K for the year ended December 31, 2022.
As discussed with the Staff
on October 24, 2023 and November 2, 2023, the Company respectfully confirms that it intends to submit its response to the Comment Letter
concurrent with the Company’s filing of the Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2023, expected
to be filed on or prior to November 9, 2023.
Thank you for your consideration
of the foregoing. If you have any questions or comments, please do not hesitate to contact me at (312) 244-7581.
Sincerely,
/s/ Jason Dubinsky
Jason Dubinsky
Chief Financial Officer