SEC Comment Letter for Mueller Water Products, (MWA) — Feb 11, 2013
Mueller Water Products, Inc.
Date: Feb. 11, 2013 · CIK: 0001350593 · Accession: 0000000000-13-007781
AI Filing Summary & Sentiment
Letter
February 11, 2013 Via E -mail Mr. Evan L. Hart Chief Financial Officer Mueller Water Products, Inc. 1200 Abernathy Road, N.E., Suite 1200 Atlanta, GA 30328
Re: Mueller Water Products, Inc. Form 10 -K for the Fiscal Year Ended September 30, 2012 Filed November 29, 2012 File No. 1 -32892
Dear Mr. Hart:
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the U nited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ John Cash
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February 11, 2013 Via E -mail Mr. Evan L. Hart Chief Financial Officer Mueller Water Products, Inc. 1200 Abernathy Road, N.E., Suite 1200 Atlanta, GA 30328 Re: Mueller Water Products, Inc. Form 10 -K for the Fiscal Year Ended September 30, 2012 Filed November 29, 2012 File No. 1 -32892 Dear Mr. Hart: We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the U nited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ John Cash John Cash Accounting Branch Chief