SMITH A O CORP (AOS) – SEC staff letter
2026-04-30 · Re: A.O. Smith Corporation Form 10-K for the year ended December 31, 2025 · Accession 0000000000-26-004443 · Review completed (no further comments)
April 30, 2026 Charles Lauber Chief Financial Officer A.O. Smith Corporation 11270 West Park Place Milwaukee, Wisconsin 53224 Re: A.O. Smith Corporation Form 10-K for the year ended December 31, 2025 File No. 001-00475 Dear Charles Lauber: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing
Full letter on EDGAR → · Filing index · All SMITH A O CORP (AOS) correspondence
Templates & resources
- AICPA & CIMA – SEC reporting resources (AICPA & CIMA · Professional body · Free / member)
- BDO Accounting, Reporting & Compliance Hub (ARCH) (BDO · Firm guide · Free)
- Deloitte DART – Roadmap Series (Deloitte · Firm guide · Free)
- Deloitte Roadmap: SEC Comment Letter Considerations (Deloitte · Firm guide · Free)
- KPMG Financial Reporting View (KPMG · Firm guide · Free)
- PwC Viewpoint (PwC · Firm guide · Free / paid)
- RSM Financial Reporting Resource Center (RSM · Firm guide · Free)
- SEC – EDGAR Full Text Search (SEC · Regulator · Free)