February 24, 2015
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Martin James
Senior Assistant Chief Accountant
Re: The Toro Company
Form 10-K for Fiscal Year Ended October 31, 2014
Filed December 22, 2014
Form 8-K dated and filed November 14, 2014
File Number: 001-08649
Dear Mr. James:
The purpose of this letter is to confirm a telephone conversation between Amy E. Culbert of Oppenheimer Wolff & Donnelly LLP, and Dennis Hult on February 24, 2015, pursuant to which the Staff of the Division of Corporation Finance approved the request of The Toro Company to extend the due date for Toro’s response to the Staff’s comment letter dated February 23, 2015, File No. 001-08649, to no later than March 20, 2015.
If you have any questions, please do not hesitate to contact me at (952) 887-8076.
Sincerely,
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/s/ Renee J. Peterson |
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Renee J. Peterson |
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Vice President, Treasurer and Chief Financial Officer |
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cc: Dennis Hult, Assistant Chief Accountant