September 8, 2022
Ms. Jennifer Gowetski
Ms. Amanda Ravitz
United States Securities and Exchange Commission
Division of Corporation Finance
Via EDGAR
| Re: | The Coca-Cola Company |
Definitive Proxy Statement on Schedule 14A
Filed March 11, 2022
File No. 001-02217
Dear Ms. Gowetski and Ms. Ravitz,
The Coca-Cola Company (the “Company”) submits this letter to respond to the comments of the staff of the Division of Corporation Finance of the United States Securities and Exchange Commission contained in your letter dated September 2, 2022, regarding your review of the Company’s most recent definitive proxy statement. The Company confirms it will enhance its future proxy disclosures as requested by your comments, as appropriate. If you have any questions or would like further information, please do not hesitate to let me know.
Sincerely,
/s/ Jennifer Manning
Jennifer Manning
The Coca-Cola Company
jemanning@coca-cola.com
cc: James Quincey, The Coca-Cola Company