SEC Comment Letter for Post Holdings, Inc. (POST) (CIK 0001530950) (POST) — Mar 13, 2014
Post Holdings, Inc. (POST) (CIK 0001530950)
Date: March 13, 2014 · CIK: 0001530950 · Accession: 0000000000-14-012826
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March 13 , 2014 Via E -mail Ms. Diedre J. Gray Senior Vice President, General Counsel and Secretary Post Holdings, Inc. 2503 S. Hanley Road St. Louis, Missouri 63144 Re: Post Holdings, Inc. Form 10 -K for Fisc al Year Ended September 30, 2013 Filed November 17, 2013 File No. 1 -35305 Dear Ms. Gray: 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 filings 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 filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/H. Roger Schwall H. Roger Schwall Assistant Director cc: Tom W. Zook Lewis, Rice & Fingersh, L.C .