-----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, G0o7+cQ1uWKsMftJn37rvzRS3cFgYyVZodjWXb/MrafqI95rwWL30E4OTFB9K2u0 JQOl+jY2W0JiUsgutrDFLA== 0000950137-06-002521.txt : 20060811 0000950137-06-002521.hdr.sgml : 20060811 20060303115156 ACCESSION NUMBER: 0000950137-06-002521 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060303 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SENSIENT TECHNOLOGIES CORP CENTRAL INDEX KEY: 0000310142 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL ORGANIC CHEMICALS [2860] IRS NUMBER: 390561070 STATE OF INCORPORATION: WI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 777 EAST WISCONSIN AVENUE CITY: MILWAUKEE STATE: WI ZIP: 53202 BUSINESS PHONE: 4142716755 MAIL ADDRESS: STREET 1: PO BOX 737 CITY: MILWAUKEE STATE: WI ZIP: 53201 FORMER COMPANY: FORMER CONFORMED NAME: UNIVERSAL FOODS CORP DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm corresp
 

[SXT letterhead]
March 3, 2006
VIA EDGAR AND FACSIMILE
Ms. Patricia Armelin
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington DC 20549
         
 
  RE:   Sensient Technologies Corporation
 
      Commission File No. 1-7626
Dear Ms. Armelin:
     This letter responds to the Staff’s comments in your letter dated February 28, 2006 addressed to Sensient relating to Sensient’s Form 8-K dated February 17, 2006. The responses set forth below relate to the numbered paragraphs in your letter, which is attached to the fax delivered copy of this letter for convenient reference.
     
Comment
    
No.
  Sensient Response
 
   
1     We hereby confirm our intention to file a Form 8-K at the time the audit is completed and the engagement of Deloitte & Touche LLP (“Deloitte”) has actually terminated, setting forth the information required by Item 4.01 of Form 8-K and Item 304 of Regulation S-K, including an updated letter from Deloitte regarding the information to be contained in such Form 8-K.
*         *         *
     On behalf of Sensient, and as requested in your letter, we acknowledge that:
  •   Sensient is responsible for the adequacy and accuracy of the disclosure in its filings;
 
  •   staff comments or changes in disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and

 

 

Ms. Patricia Armelin
March 3, 2006
Page 2
  •   Sensient 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 United States.
     We trust that you will find this letter responsive to your comments. Please feel free to contact me at 414-347-3761, or Mr. Joseph Masterson of Quarles & Brady LLP, our outside counsel, at 414-277-5169, if you have any questions or need further information.
         
    Very truly yours,
 
        
    SENSIENT TECHNOLOGIES CORPORATION
 
        
 
  By:   John L Hammond
 
      Vice President, Secretary and
 
      General Counsel
cc: Joseph D. Masterson, Esq.

 

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