February 23, 2012
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | The Sherwin-Williams Company |
File No. 1-04851
Ladies and Gentlemen:
I have attached a copy of the Annual Report on Form 10-K of The Sherwin-Williams Company for the fiscal year ended December 31, 2011.
The 2011 financial statements included in the Annual Report do not reflect a change from 2010 in any accounting principles or practices, or in the method of applying any such principles or practices.
Please call me if you have any questions or comments.
Very truly yours,
/s/ Stephen J. Perisutti
Stephen J. Perisutti
Associate General Counsel
(216) 566-2543
Attachments
The Sherwin-Williams Company 101 West Prospect Avenue Cleveland, Ohio 44115
Phone: 216 566-2000 Fax: 216 566-1708
