July 5, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: | The Sherwin-Williams Company |
Registration Statement on Form S-4 (Registration No. 333-218914) |
Ladies and Gentlemen:
On behalf of The Sherwin-Williams Company (“Sherwin-Williams”), the undersigned hereby requests, pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration Statement on Form S-4 (File No. 333-218914) of Sherwin-Williams be declared effective at 9:00 a.m. on Friday, July 7, 2017, or as soon thereafter as practicable. Sherwin-Williams respectfully requests that you notify Michael J. Solecki of such effectiveness by a telephone call to (216) 586-7103.
Please contact Michael J. Solecki of Jones Day at (216) 586-7103 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
Very truly yours, | ||||
The Sherwin-Williams Company | ||||
By: | /s/ Allen J. Mistysyn | |||
Name: | Allen J. Mistysyn | |||
Title: | Senior Vice President—Finance and Chief Financial Officer |
cc: | Michael J. Solecki, Esq. |