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January 10, 2013
Via EDGAR
Mr. Hugh West
Accounting Branch Chief
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Morningstar, Inc.
Form 10-K for the year ended December 31, 2011
Filed February 24, 2012
File No. 0-51280
Dear Mr. West:
On behalf of Morningstar, Inc. (the “Company”), I am writing to request an extension for the Company’s responses to the comments of the Staff of the Securities and Exchange Commission (the “Staff”) as set forth in the Staff’s comment letter dated December 26, 2012. The Company wishes to submit its response to the Staff by January 31, 2013.
If you have any questions, please call me at (312) 696-6559.
Respectfully submitted,
/s/ Scott Cooley |
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Scott Cooley |
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Chief Financial Officer |
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