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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

AI Filing Summary & Sentiment

Date
February 2, 2016
Author
/s/ W. John Cash
Form
UPLOAD
Company
Mueller Water Products, Inc.

Letter

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

Show Raw Text
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