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
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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