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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
September 30, 2013
Author
/s/H. Roger Schwall
Form
UPLOAD
Company
Post Holdings, Inc. (POST) (CIK 0001530950)

Letter

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

Show Raw Text
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 .