<SEC-DOCUMENT>0001443984-23-000212-index.html : 20230717
<SEC-HEADER>0001443984-23-000212.hdr.sgml : 20230717
<ACCEPTANCE-DATETIME>20230717130729
ACCESSION NUMBER:		0001443984-23-000212
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20230713
FILED AS OF DATE:		20230717
DATE AS OF CHANGE:		20230717

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Kingdon Mark D
		CENTRAL INDEX KEY:			0001985704

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11593
		FILM NUMBER:		231091150

	MAIL ADDRESS:	
		STREET 1:		14111 SCOTTSLAWN RD
		CITY:			MARYSVILLE
		STATE:			OH
		ZIP:			43041

ISSUER:		

	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

	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>3
<SEQUENCE>1
<FILENAME>wk-form3_1689613641.xml
<DESCRIPTION>FORM 3
<TEXT>
Document 1 - file: wk-form3_1689613641.html

Document 1 - RAW XML: wk-form3_1689613641.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>kingdonm.txt
<DESCRIPTION>EX-24
<TEXT>
Document 2 - file: kingdonm.txt

</DOCUMENT>
</SEC-DOCUMENT>