CORRESP

0001193125-23-266126.txt : 20231201 0001193125-23-266126.hdr.sgml : 20231201 20231030153157 ACCESSION NUMBER: 0001193125-23-266126 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20231030 FILER: COMPANY DATA: COMPANY CONFORMED NAME: J M SMUCKER Co CENTRAL INDEX KEY: 0000091419 STANDARD INDUSTRIAL CLASSIFICATION: CANNED, FRUITS, VEG & PRESERVES, JAMS & JELLIES [2033] IRS NUMBER: 340538550 STATE OF INCORPORATION: OH FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE STRAWBERRY LANE CITY: ORRVILLE STATE: OH ZIP: 44667 BUSINESS PHONE: 3306823000 MAIL ADDRESS: STREET 1: ONE STRAWBERRY LANE CITY: ORRVILLE STATE: OH ZIP: 44667 FORMER COMPANY: FORMER CONFORMED NAME: SMUCKER J M CO DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm CORRESP

LOGO

October 30, 2023

Via EDGAR and FEDEX

Office of Manufacturing

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549


Attention:		Patrick Fullem

Re:

The J. M. Smucker Company

Registration Statement on Form S-4

Filed October 10, 2023, as amended

File No. 333-274911

Request for Effectiveness

Dear Mr. Fullem:

Reference is made to the Registration Statement on Form S-4 (File No. 333-274911) filed by The J. M. Smucker Company (the “Company”) with the U.S. Securities and Exchange Commission on October 10, 2023, as amended on October 24, 2023 and October 27, 2023 (the “Registration Statement”).

The Company hereby requests that the effective date for the Registration Statement be accelerated to 4:00 p.m., Eastern Time, on November 1, 2023, or as soon as possible thereafter, pursuant to Rule 461 promulgated under the U.S. Securities Act of 1933, as amended.

Please contact Ronald C. Chen of Wachtell, Lipton, Rosen & Katz by phone at (212) 403-1117 or via email at RCChen@wlrk.com with any questions you may have concerning this letter or if you require any additional information. Please notify Mr. Chen when this request for acceleration of the effectiveness of the Registration Statement has been granted.

(signature page follows)


Sincerely,

The J. M. Smucker Company

By:		/s/ Jeannette L. Knudsen
Name:		Jeannette L. Knudsen
Title:		Chief Legal Officer and Secretary

cc:

Ronald C. Chen, Wachtell, Lipton, Rosen & Katz

Steven A. Rosenblum, Wachtell, Lipton, Rosen & Katz

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