-----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, UfLojo7oAldhDl0AEevhZdgerZE6/ngznmI3LV11EoowlxPfI/b56gPh8e2abqdr 1Yk4du83DLj/cmNex1pI4A== 0000313927-07-000511.txt : 20080219 0000313927-07-000511.hdr.sgml : 20080218 20071226121511 ACCESSION NUMBER: 0000313927-07-000511 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071226 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHURCH & DWIGHT CO INC /DE/ CENTRAL INDEX KEY: 0000313927 STANDARD INDUSTRIAL CLASSIFICATION: SOAP, DETERGENT, CLEANING PREPARATIONS, PERFUMES, COSMETICS [2840] IRS NUMBER: 134996950 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 469 N HARRISON ST CITY: PRINCETON STATE: NJ ZIP: 08543-5297 BUSINESS PHONE: 6096835900 MAIL ADDRESS: STREET 1: 469 N HARRISON STREET CITY: PRINCETON STATE: NJ ZIP: 08543-5297 CORRESP 1 filename1.htm corresp122607.htm
December 21, 2007

Melissa N. Rocha, CPA
Division of Corporation Finance
Securities and Exchange Commission
Mail Stop 7010
100 F Street, NE
Washington, DC 20549

Re:
Church & Dwight Co., Inc
 
Form 10-K for Fiscal Year Ended December 31, 2006
 
File No. 001-10585

Dear Ms. Rocha:

Thank you for your assistance to expeditiously complete this process.  As requested during our telephone discussion on December 20, 2007, we have provided the following responses related to your specific comments.

1.  
Disclose the lost profitability of brands that have impairment charges.

As we previously communicated, our past impairment charges were a result of lost distribution at certain customers, and to a lesser extent from reduced profitability.  The amount related to reduced profitability was not material to the Company’s consolidated financial statements.  However, to the extent future impairments are caused from reduced profitability, we will disclose this impact, if material, in future filings.

2.  
In respect to the guarantor financial information, you asked that we explain why the Parent Company’s net income does not equal consolidated net income.

Our draft footnote presentation provided in our previous response letter included the elimination of profit-in-inventory, resulting from inventory purchases by the Parent Company from the Subsidiary, in the elimination column to derive the consolidated financial statements.  After further consideration to your comment, we agree that the elimination of profit-in-inventory from intercompany purchases should be reflected in the Parent Company rather than the elimination column, when applying the equity method of accounting.  In future filings, we will revise our presentation to include this elimination in the Parent Company which will result in Parent Company net income agreeing to consolidated net income.
 
Thank you for your consideration.  If you have any further questions or comments, please contact me at (609)-497-7120.
 
 
Sincerely,
 
 
CHURCH & DWIGHT CO., INC
 
By:<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" />
 
/s/ Steven J. Katz
 
 
 
Steven J. Katz
 
 
 
Vice President, Controller
 
 
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