March 18, 2020

Richard Dierker
Executive Vice President and Chief Financial Officer
CHURCH & DWIGHT CO INC
500 Charles Ewing Boulevard
Ewing, NJ 08628

       Re: CHURCH & DWIGHT CO INC
           Form 10-K for the Fiscal Year Ended December 31, 2019
           Filed February 18, 2020
           File No. 001-10585

Dear Mr. Dierker:

        We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment. In our comment, we may ask you to
provide us
with information so we may better understand your disclosure. Please respond to
this comment within ten business days by providing the requested information or
advise us as
soon as possible when you will respond. If you do not believe our comment
applies to your facts
and circumstances, please tell us why in your response. After reviewing your
response to
this comment, we may have additional comments.

Form 10-K for the Fiscal Year Ended December 31, 2019

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Critical Accounting Policies and Estimates
Impairment of goodwill, trade names and other intangible assets, page 34

1.    We note that due to recent sales and profit declines, a significant
portion of the excess
      between fair value and the carrying value of certain of your personal
care trade names has
      eroded. To help inventors more fully understand the potential impairment
risk associated
      with these assets, please identify each material trade name with a fair
value that is not
      substantially in excess of its carrying value and disclose the following:
        the carrying value and the percentage by which fair value exceeded
carrying value;
          and
        describe the variables underlying your "relief from royalty" and/or
"excess earnings"
          discounted cash flows such that changes in those variables may result
in a decline in
          fair value significant enough to trigger an impairment charge for the
trade name.
      Refer to Section V of Release 33-8350.
 Richard Dierker
CHURCH & DWIGHT CO INC
March 18, 2020
Page 2

       In closing, 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.

       You may contact Jeanne Baker at 202-551-3691 or Terence O'Brien at
202-551-3355
with any questions.



FirstName LastNameRichard Dierker                         Sincerely,
Comapany NameCHURCH & DWIGHT CO INC
                                                          Division of
Corporation Finance
March 18, 2020 Page 2                                     Office of Life
Sciences
FirstName LastName