-----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, KIWAw+WBVKCfrRoa3ntFcdArnzBOwuDXHnrYL1o31mRf/6s6zoyS3IE3HUy5NuqA 0qE/SFUeaSViKvxFF05q6Q== 0001193125-09-137629.txt : 20090827 0001193125-09-137629.hdr.sgml : 20090827 20090625145956 ACCESSION NUMBER: 0001193125-09-137629 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090625 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NEWELL RUBBERMAID INC CENTRAL INDEX KEY: 0000814453 STANDARD INDUSTRIAL CLASSIFICATION: PLASTICS PRODUCTS, NEC [3089] IRS NUMBER: 363514169 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE GLENLAKE PARKWAY CITY: ATLANTA STATE: 2Q ZIP: 30328 BUSINESS PHONE: 770-418-7000 MAIL ADDRESS: STREET 1: THREE GLENLAKE PARKWAY CITY: ATLANTA STATE: 2Q ZIP: 30328 FORMER COMPANY: FORMER CONFORMED NAME: NEWELL CO DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: NEW NEWELL CO DATE OF NAME CHANGE: 19870713 CORRESP 1 filename1.htm Correspondence

LOGO

June 25, 2009

United States Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549-7010

Attention: John Cash, Accounting Branch Chief

 

  Re: Newell Rubbermaid Inc.

Form 10-K for Fiscal Year Ended December 31, 2008

Form 14A Filed April 3, 2009

File No. 1-9608

Dear Mr. Cash:

Based upon conversations with the Staff, Newell Rubbermaid Inc. (the “Company”) hereby supplements its June 18, 2009 response to the Staff’s comment letter dated June 12, 2009. In future filings, the Company will continue to disclose a dash in the threshold column of the Estimated Possible Payouts Under Non-Equity Incentive Plan Awards section of the Grant of Plan-Based Awards table. In addition, the Company will supplement the footnote disclosure applicable to this column to further clarify that under the Company’s Management Cash Bonus Plan no payment is to be made until a minimum performance level for a performance goal is exceeded and that performance above such level would result in a payment ranging from $1 to the maximum bonus amount related to such goal, depending upon the level at which the goal was attained.

Please contact John Ellis, Vice President – Corporate Controller & Chief Accounting Officer at (770) 418-7734, or me at (770) 418-7733, should you have any questions regarding our responses or any related matters.

Sincerely,

 

 

/s/ J. Patrick Robinson

  Newell Rubbermaid Inc.
By:   J. Patrick Robinson
Title:   Executive Vice President and Chief Financial Officer
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-----END PRIVACY-ENHANCED MESSAGE-----