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SEC Comment Letter for Mueller Water Products, (MWA) — Mar 6, 2009

Mueller Water Products, Inc.
Date: March 6, 2009 · CIK: 0001350593 · Accession: 0000000000-09-011756

AI Filing Summary & Sentiment

File numbers found in text: 001-32892

Date
March 6, 2009
Author
John Cash A c c o u n t i n g B r a n c h C h i e f
Form
UPLOAD
Company
Mueller Water Products, Inc.

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 March 6, 2009 By U.S. Mail and Facsimile Mr. Evan L. Hart Chief Financial Officer Mueller Water Products, Inc. 1200 Abernathy Road N.E. Atlanta, GA 30328 Re: Mueller Water Products, Inc. Form 10-K for the Fiscal Year Ended September 30, 2008 Form 10-Q for the Fiscal Qu arter Ended December 31, 2008 File No. 001-32892

Dear Mr. Hart: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Dale Welcome, Staff Accountant, at (202) 551 -3865 or, in his absence, to the undersigned at (202) 551-3768.

Sincerely,
John Cash A c c o u n t i n g B r a n c h C h i e f

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

       DIVISION OF
CORPORATION FINANCE

Mail Stop 7010
March 6, 2009
By U.S. Mail and Facsimile   Mr. Evan L. Hart  Chief Financial Officer
Mueller Water Products, Inc.
1200 Abernathy Road N.E. Atlanta, GA 30328
Re: Mueller Water Products, Inc.
 Form 10-K for the Fiscal Year Ended September 30, 2008
Form 10-Q for the Fiscal Qu arter Ended December 31, 2008
File No. 001-32892

Dear Mr. Hart:
We have completed our review of your Form 10-K and related filings and have no further
comments at this time.
If you have any further questions regarding our review of your filings, please direct them
to Dale Welcome, Staff Accountant, at (202) 551 -3865 or, in his absence,  to the undersigned at
(202) 551-3768.

 Sincerely,

      John Cash         A c c o u n t i n g  B r a n c h  C h i e f