Correspondence 0001104659-23-121485 from Morningstar, Inc. (MORN) (CIK 0001289419) (MORN)

Morningstar, Inc. (MORN) (CIK 0001289419)
Date: Nov. 28, 2023 · CIK: 0001289419 · Accession: 0001104659-23-121485

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AI Filing Summary & Sentiment

File numbers found in text: 000-51280

Referenced dates: November 14, 2023

Date

December 31, 2022

Author

Thank

Form

CORRESP

Company

Morningstar, Inc. (MORN) (CIK 0001289419)

Letter

VIA EDGAR Office of Finance Division of Corporate Finance Form 10-K for the Fiscal Year Ended December 31, 2022 Response dated November 9, 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 November 14, 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.

We acknowledge receipt of the Staff’s Comment Letter and are in the process of preparing a response to the Comment Letter. The Company respectfully requests an extension to submit its response to the Comment Letter on or prior to December 15, 2023.

Thank you for your consideration of the requested extension. 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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CORRESP
1
filename1.htm

November 28,
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

Response
dated November 9, 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 November 14, 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.

We
acknowledge receipt of the Staff’s Comment Letter and are in the process of preparing a response to the Comment Letter. The Company
respectfully requests an extension to submit its response to the Comment Letter on or prior to December 15, 2023.

Thank
you for your consideration of the requested extension. 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

SecProbe.io