United States securities and exchange commission logo
December 16, 2021
Christopher J. Hagedorn
President
The Scotts Miracle-Gro Company
14111 Scottslawn Road
Marysville, OH 43041
Re: The Scotts
Miracle-Gro Company
Registration
Statement on Form S-4
Filed December 10,
2021
File No. 333-261596
Dear Mr. Hagedorn:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.
Please contact Jeffrey
Gabor at 202-551-2544 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Adam L. Miller, Esq.