SEC Comment Letter for Mueller Water Products, (MWA) — Feb 2, 2016
Mueller Water Products, Inc.
Date: Feb. 2, 2016 · CIK: 0001350593 · Accession: 0000000000-16-063327
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Mail Stop 4631 February 2, 2016 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, 2015 Filed N ovember 24, 2015 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 United 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 include s the information the Securities Exchange Act of 1934 and all applicabl e rules require. Sincerely, /s/ W. John Cash W. John Cash Accounting Branch Chief Office of Manufacturing and Construction