SEC Comment Letter for Mueller Water Products, (MWA) — Apr 8, 2014
Mueller Water Products, Inc.
Date: April 8, 2014 · CIK: 0001350593 · Accession: 0000000000-14-017555
AI Filing Summary & Sentiment
Letter
April 8, 2014 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, 2013 Filed November 22, 2013 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 Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing 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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April 8, 2014 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, 2013 Filed November 22, 2013 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 Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing 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