<SEC-DOCUMENT>0001206774-22-000573.txt : 20220602
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<ACCEPTANCE-DATETIME>20220301163032
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ACCESSION NUMBER:		0001206774-22-000573
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220301

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CLOROX CO /DE/
		CENTRAL INDEX KEY:			0000021076
		STANDARD INDUSTRIAL CLASSIFICATION:	SPECIALTY CLEANING, POLISHING AND SANITATION PREPARATIONS [2842]
		IRS NUMBER:				310595760
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE CLOROX COMPANY
		STREET 2:		1221 BROADWAY
		CITY:			OAKLAND
		STATE:			CA
		ZIP:			94612-1888
		BUSINESS PHONE:		5102717000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 24305
		CITY:			OAKLAND
		STATE:			CA
		ZIP:			94612-1305
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<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">March 1, 2022</FONT></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Ms. Nudrat Salik<BR>Office of Life Sciences<BR></FONT><FONT size=2 face="Times New Roman">United States Securities and Exchange Commission<BR>Division of Corporation Finance<BR>100 F Street, N.E.<BR></FONT><FONT size=2 face="Times New Roman">Washington, D.C. 20549</FONT></P>

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   <TD STYLE="width: 1%; white-space: nowrap; text-align: left; padding-bottom: 2pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>

   <TD STYLE="width: 1%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><B><FONT size=2 face="Times New Roman">Re:</FONT></B></TD>

   <TD STYLE="width: 1%; white-space: nowrap; text-align: left; padding-bottom: 2pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>

   <TD STYLE="width: 97%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><B><FONT size=2 face="Times New Roman">SEC Comment Letter dated February 25, 2022</FONT></B></TD></TR>

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   <TD STYLE="width: 1%; white-space: nowrap; text-align: left; padding-bottom: 2pt"></TD>

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   <TD STYLE="width: 97%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><B><FONT size=2 face="Times New Roman">The Clorox Company</FONT></B></TD></TR>

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   <TD STYLE="width: 97%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><B><FONT size=2 face="Times New Roman">Form 10-K for the Fiscal Year Ended June 30, 2021</FONT></B></TD></TR>

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   <TD STYLE="width: 1%; white-space: nowrap; text-align: left; padding-bottom: 2pt"></TD>

   <TD STYLE="width: 1%; white-space: nowrap; text-align: left; padding-bottom: 2pt"></TD>

   <TD STYLE="width: 1%; white-space: nowrap; text-align: left; padding-bottom: 2pt"></TD>

   <TD STYLE="width: 97%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><B><FONT size=2 face="Times New Roman">Form 10-Q for the Period Ended December 31, 2021</FONT></B></TD></TR>

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   <TD STYLE="width: 1%; white-space: nowrap; text-align: left; padding-bottom: 2pt"></TD>

   <TD STYLE="width: 1%; white-space: nowrap; text-align: left; padding-bottom: 2pt"></TD>

   <TD STYLE="width: 1%; white-space: nowrap; text-align: left; padding-bottom: 2pt"></TD>

   <TD STYLE="width: 97%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><B><FONT size=2 face="Times New Roman">Form 8-K Filed February 3, 2022</FONT></B></TD></TR>

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   <TD STYLE="width: 97%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><B><FONT size=2 face="Times New Roman">File No. 001-07151</FONT></B></TD></TR></TABLE>


<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Dear Ms. Salik:</FONT></P>

<P STYLE="text-indent: 15pt; text-align: left"><FONT size=2 face="Times New Roman">We hereby acknowledge receipt of the above referenced letter. Per your discussion with Laura Peck, Vice President &#8211; Chief Accounting Officer &amp; Corporate Controller, on February 28, 2022, we hereby confirm that we will respond to the above referenced letter on or before March 18, 2022. If you have any questions or need any additional information, please contact me at (510) 271-6572 or jinho.joo@clorox.com.</FONT></P>

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   <TD STYLE="width: 60%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD COLSPAN="2" STYLE="width: 40%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><FONT size=2 face="Times New Roman">Sincerely,</FONT></TD></TR>

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   <TD STYLE="width: 60%; padding-bottom: 2pt">&nbsp;</TD>

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   <TD STYLE="width: 60%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><U><FONT size=2 face="Times New Roman"></FONT></U></TD>

   <TD STYLE="border-bottom: #000000 1pt solid; width: 1%; white-space: nowrap; text-align: left"><FONT size=2 face="Times New Roman">/s/ Jinho Joo</FONT></TD>

   <TD STYLE="width: 39%; white-space: nowrap; text-align: left; padding-bottom: 2pt">&nbsp;</TD></TR>

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   <TD STYLE="width: 60%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD COLSPAN="2" STYLE="width: 40%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><FONT size=2 face="Times New Roman">Jinho Joo</FONT></TD></TR>

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   <TD STYLE="width: 60%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD COLSPAN="2" STYLE="width: 40%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><FONT size=2 face="Times New Roman">Senior Director</FONT></TD></TR></TABLE><br>


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   <TD STYLE="width: 3%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><FONT size=2 face="Times New Roman">cc:</FONT></TD>

   <TD STYLE="width: 1%; white-space: nowrap; text-align: left; padding-bottom: 2pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>

   <TD STYLE="width: 96%; white-space: nowrap; text-align: left; padding-bottom: 2pt"></TD></TR>

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   <TD STYLE="width: 96%; padding-bottom: 2pt">&nbsp;</TD></TR>

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   <TD STYLE="width: 3%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><FONT size=2 face="Times New Roman">Kevin Jacobsen</FONT></TD>

   <TD STYLE="width: 1%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD STYLE="width: 96%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><FONT size=2 face="Times New Roman">Executive Vice President &#8211; Chief Financial Officer</FONT></TD></TR>

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   <TD STYLE="width: 3%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><FONT size=2 face="Times New Roman">Angela Hilt</FONT></TD>

   <TD STYLE="width: 1%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD STYLE="width: 96%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><FONT size=2 face="Times New Roman">Senior Vice President &#8211; Chief Legal Officer</FONT></TD></TR>

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   <TD STYLE="width: 3%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><FONT size=2 face="Times New Roman">Laura Peck</FONT></TD>

   <TD STYLE="width: 1%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD STYLE="width: 96%; white-space: nowrap; text-align: left; padding-bottom: 2pt"><FONT size=2 face="Times New Roman">Vice President &#8211; Chief Accounting Officer &amp; Corporate Controller</FONT></TD></TR></TABLE><br>


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