<SEC-DOCUMENT>0001443984-21-000362.txt : 20220124
<SEC-HEADER>0001443984-21-000362.hdr.sgml : 20220124
<ACCEPTANCE-DATETIME>20211210164835
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001443984-21-000362
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20211210

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SCOTTS MIRACLE-GRO CO
		CENTRAL INDEX KEY:			0000825542
		STANDARD INDUSTRIAL CLASSIFICATION:	AGRICULTURE CHEMICALS [2870]
		IRS NUMBER:				311414921
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		14111 SCOTTSLAWN ROAD
		CITY:			MARYSVILLE
		STATE:			OH
		ZIP:			43041
		BUSINESS PHONE:		9376440011

	MAIL ADDRESS:	
		STREET 1:		14111 SCOTTSLAWN ROAD
		STREET 2:		N/A
		CITY:			MARYSVILLE
		STATE:			OH
		ZIP:			43041

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SCOTTS COMPANY
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CDS HOLDING CORP
		DATE OF NAME CHANGE:	19900104
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<title>Document</title></head><body><div id="i01ff6c3d24d5446190205a0b8df5a39d_1"></div><div style="min-height:72pt;width:100%"><div style="padding-left:36pt"><img alt="a20191220corresimagea.jpg" src="a20191220corresimagea.jpg" style="height:62px;margin-bottom:5pt;vertical-align:text-bottom;width:343px"></div></div><div style="margin-top:5pt;text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:22.974%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:14.795%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:18.807%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:18.807%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:19.117%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#999999;font-family:'Arial',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Ivan Smith</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#999999;font-family:'Arial',sans-serif;font-size:7pt;font-weight:400;line-height:100%">14111 Scottslawn Road</font></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#999999;font-family:'Arial',sans-serif;font-size:7pt;font-style:italic;font-weight:400;line-height:100%">Executive Vice President</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#999999;font-family:'Arial',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Marysville, OH 43041</font></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#999999;font-family:'Arial',sans-serif;font-size:7pt;font-style:italic;font-weight:400;line-height:100%">General Counsel and Secretary</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><font style="color:#999999;font-family:'Arial',sans-serif;font-size:7pt;font-weight:700;line-height:100%">p</font><font style="color:#999999;font-family:'Arial',sans-serif;font-size:7pt;font-weight:400;line-height:100%"> 937.644.0011</font></div></td></tr></table></div><div><font style="color:#999999;font-family:'Arial',sans-serif;font-size:7pt;font-weight:400;line-height:120%">&#160;&#160;&#160;&#160;</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">December 10, 2021</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">VIA EDGAR </font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">United States Securities and Exchange Commission </font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">100 F Street, N.E. </font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Washington, D.C. 20549      </font></div><div><font><br></font></div><div style="padding-left:36pt;text-indent:-36pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Re&#58;   &#160;&#160;&#160;&#160;The Scotts Miracle-Gro Company     </font></div><div style="padding-left:36pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Registration Statement on Form S-4     </font></div><div style="padding-left:36pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">Filed December 10, 2021 (File Nos. 333-261595&#160;and 333-261595-01 through 333-261595-22)</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Ladies and Gentlemen&#58; </font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#160;&#160;&#160;&#160;In connection with the above-referenced Registration Statement on Form S-4, relating to the offer by The Scotts Miracle-Gro Company (the &#8220;Company&#8221;) and its subsidiary guarantors to exchange up to $500 million aggregate principal amount of 4.000% Senior Notes due 2031 (the &#8220;Exchange Notes&#8221;), which have been registered under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), for an equal principal amount of outstanding 4.000% Senior Notes due 2031 (the &#8220;Original Notes&#8221;), which were offered and sold in a private placement transaction that was exempt from the registration requirements of the Securities Act, on behalf of the Company, I hereby represent that&#58; </font></div><div><font><br></font></div><div style="padding-left:72pt;text-indent:-36pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(1)</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:23.78pt">The Company is registering the Exchange Notes in reliance on the positions enunciated by the staff of the Securities and Exchange Commission (the &#8220;Staff&#8221;) in the </font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Exxon Capital Holdings Corp.</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> (available May 13, 1988), </font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Morgan Stanley &#38; Co.</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> (available June 5, 1991) and </font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Shearman &#38; Sterling</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> (available July 2, 1993) SEC No-Action Letters. </font></div><div style="padding-left:72pt;text-indent:-36pt"><font><br></font></div><div style="padding-left:72pt;text-indent:-36pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(2) &#160;&#160;&#160;&#160;Neither the Company nor any affiliate of the Company has entered into any arrangement or understanding with any person, including any broker-dealer, to distribute the Exchange Notes and, to the best of the Company&#8217;s information and belief, each person participating in the exchange offer is acquiring the Exchange Notes in its ordinary course of business and has no arrangement or understanding with any person to participate in the distribution of the Exchange Notes. </font></div><div style="padding-left:72pt;text-indent:-36pt"><font><br></font></div><div style="padding-left:72pt;text-indent:-36pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(3) &#160;&#160;&#160;&#160;The Company will make each person participating in the exchange offer aware (through the exchange offer prospectus or otherwise) that, if such person is using the exchange offer for the purpose of participating in a distribution of the Exchange Notes, such person (i) could not rely on the Staff position enunciated in </font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Exxon Capital Holdings Corp. </font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">or interpretive letters of similar effect and (ii) must comply with the registration and prospectus delivery requirements of the Securities Act in connection with a secondary resale transaction.  The Company acknowledges that such a secondary resale transaction should be covered by an effective registration statement containing the selling securityholder information required by Item 507 of Regulation S-K. </font></div><div style="padding-left:72pt;text-indent:-36pt"><font><br></font></div><div style="padding-left:72pt;text-indent:-36pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(4) &#160;&#160;&#160;&#160;The Company will make each person participating in the exchange offer aware (through the exchange offer prospectus) that any broker-dealer who holds Original Notes acquired for its own account as a result of market making activities or other trading activities, and who receives Exchange Notes in exchange for such Original Notes pursuant to the exchange offer, may be a statutory underwriter and must deliver a prospectus meeting the requirements of the Securities Act, which may be the exchange offer prospectus so long as it contains a </font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:right"><font><br></font></div><div style="text-align:right"><font style="color:#3a6e43;font-family:'Arial',sans-serif;font-size:7pt;font-weight:700;line-height:120%">Established in 1868, Marysville, OH</font></div></div></div><hr style="page-break-after:always"><div style="min-height:72pt;width:100%"><div><font><br></font></div></div><div style="padding-left:72pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">plan of distribution with respect to such resale transactions, in connection with any resale of such Exchange Notes.</font></div><div style="padding-left:72pt;text-indent:-36pt"><font><br></font></div><div style="padding-left:72pt;text-indent:-36pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(5) &#160;&#160;&#160;&#160;The Company will include in the transmittal letter or similar documentation to be executed by an exchange offeree in order to participate in the exchange offer provisions to the effect that, by accepting the exchange offer&#58; </font></div><div style="padding-left:54pt;text-indent:-18pt"><font><br></font></div><div style="padding-left:108pt;text-indent:-36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:32.5pt">an exchange offeree that is not a broker dealer will represent to the Company that it is not engaged in, and does not intend to engage in, a distribution of the Exchange Notes&#59; and </font></div><div style="padding-left:108pt;text-indent:-36pt"><font><br></font></div><div style="padding-left:108pt;text-indent:-36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:32.5pt">an exchange offeree that is a broker-dealer holding Original Notes acquired for its own account as a result of market-making activities or other trading activities will acknowledge that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of Exchange Notes received in respect of such Original Notes pursuant to the exchange offer.  The transmittal letter or similar documentation will also include a statement to the effect that by so acknowledging and by delivering a prospectus, a broker-dealer will not be deemed to admit that it is an &#8220;underwriter&#8221; within the meaning of the Securities Act.</font></div><div style="padding-left:18pt;text-indent:36pt"><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Please do not hesitate to contact the undersigned at (937) 644-0011 or the Company&#8217;s outside counsel, Adam L. Miller of Vorys, Sater, Seymour and Pease LLP, at (614) 464-6250 with any questions or comments regarding the foregoing.</font></div><div style="text-indent:36pt"><font><br></font></div><div style="padding-left:216pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Very truly yours,</font></div><div style="padding-left:216pt"><font><br></font></div><div style="padding-left:216pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">THE SCOTTS MIRACLE-GRO COMPANY</font></div><div style="padding-left:216pt"><font><br></font></div><div style="padding-left:216pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">By&#58; &#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">&#47;s&#47; Ivan C. Smith</font></div><div style="padding-left:216pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#160;&#160;&#160;&#160;Ivan C. Smith, Executive Vice President,</font></div><div style="padding-left:252pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">General Counsel, Corporate Secretary and Chief Compliance Officer</font></div><div style="padding-left:216pt"><font><br></font></div><div><font><br></font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:right"><font><br></font></div><div style="text-align:right"><font style="color:#3a6e43;font-family:'Arial',sans-serif;font-size:7pt;font-weight:700;line-height:120%">Established in 1868, Marysville, OH</font></div></div></div></body></html>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
