-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, ROvuWvBFRd6ciTWaKchOnqRx81pdraSkD3O7QNe6WlImE0LeTbrVxvW3YDEZRJ8i dPiGUPwfEzKHLNNd3azf9A== 0000000000-05-060004.txt : 20060929 0000000000-05-060004.hdr.sgml : 20060929 20051129180142 ACCESSION NUMBER: 0000000000-05-060004 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051129 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: WHIRLPOOL CORP /DE/ CENTRAL INDEX KEY: 0000106640 STANDARD INDUSTRIAL CLASSIFICATION: HOUSEHOLD APPLIANCES [3630] IRS NUMBER: 381490038 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: WHIRLPOOL CNTR 2000 M 63 STREET 2: C/O CORPORATE SECRETARY CITY: BENTON HARBOR STATE: MI ZIP: 49022-2692 BUSINESS PHONE: 6169235000 MAIL ADDRESS: STREET 1: WHIRLPOOL CTR 2000 M 63 STREET 2: C/O CORPORATE SECRETARY CITY: BENTON HARBOR STATE: MI ZIP: 49022-2692 FORMER COMPANY: FORMER CONFORMED NAME: WHIRLPOOL SEEGER CORP DATE OF NAME CHANGE: 19710824 PUBLIC REFERENCE ACCESSION NUMBER: 0001047469-05-026390 LETTER 1 filename1.txt Mail Stop 3561 November 17, 2005 Daniel F. Hopp, Esq. Senior Vice President, Corporate Affairs and General Counsel Whirlpool Corporation 2000 North M-63 Benton Harbor, Michigan 49022-2962 RE: Whirlpool Corporation Amendment No. 1 to Form S-4 Filed November 8, 2005 File No. 333-128686 Dear Mr. Hopp: We have limited our review of your amended Form S-4 for disclosures related to the terms of the merger transaction and related matters and have the following comments. Where indicated, we think you should revise your document in response to this comment. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. Summary, page 4 Treatment of Maytag Stock Options, page 6 Interests of Certain Persons in the Merger, page 9 1. We note your responses to our prior comments six and nine. It appears that the extent to which the named executive officers may benefit from the terms of their compensation arrangements as a result of the merger is significant information concerning the transaction. Please tell us in your response letter why you believe the requested information should not be highlighted in the summary. In addition, regarding our prior comment number nine, tell us why, at a minimum, the number of named executive officers that will share the aggregate amount of severance and long-term cash incentive payout awards to named executive officers should not be included to highlight to investors the extent to which individual named executive officers may benefit. * * * * As appropriate, please amend your registration statement in response to this comment. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your response to our comment and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and response to our comment. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes all information required under the Securities Act of 1933 and that they have provided all information investors require for an informed investment decision. Since the company and its management are in possession of all facts relating to a company`s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. You may contact Cheryl Grant, Staff Attorney, at (202) 551- 3359, or me, at (202) 551-3810, with any questions. Sincerely, Larry Spirgel Assistant Director cc: via facsimile (212-310-8007) Ellen J. Odoner, Esq. Weil, Gotshal & Manges LLP ?? ?? ?? ?? Mr. Hopp Whirlpool Corporation November 17, 2005 Page 2 -----END PRIVACY-ENHANCED MESSAGE-----