SEC Comment Letter 0000000000-24-004239 to Owens Corning (OC) (CIK 0001370946) (OC)
Owens Corning (OC) (CIK 0001370946)
Date: April 18, 2024 · CIK: 0001370946 · Accession: 0000000000-24-004239
AI Filing Summary & Sentiment
File numbers found in text: 001-33100
Letter
United States securities and exchange commission logo April 18, 2024 Todd Fister Chief Financial Officer Owens Corning One Owens Corning Parkway Toledo, OH 43659 Re:Owens Corning Form 10-K for the year ended December 31, 2023 File No. 001-33100 Dear Todd Fister: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
April 18, 2024
Todd Fister
Chief Financial Officer
Owens Corning
One Owens Corning Parkway
Toledo, OH 43659
Re:Owens Corning
Form 10-K for the year ended December 31, 2023
File No. 001-33100
Dear Todd Fister:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing