SEC Comment Letter 0000000000-23-007179 to Vulcan Materials CO (VMC) (CIK 0001396009) (VMC)
Vulcan Materials CO (VMC) (CIK 0001396009)
Date: July 6, 2023 · CIK: 0001396009 · Accession: 0000000000-23-007179
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File numbers found in text: 001-33841
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United States securities and exchange commission logo
July 6, 2023
Mary Andrews Carlisle
Senior Vice President and Chief Financial Officer
Vulcan Materials Company
1200 Urban Center Drive
Birmingham, AL 35242
Re:Vulcan Materials Company
Form 10-K for the fiscal year ended December 31, 2022
filed February 24, 2023
File No. 001-33841
Dear Mary Andrews Carlisle:
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 Energy & Transportation