0000000000-20-002531.txt : 20200501
0000000000-20-002531.hdr.sgml : 20200501
20200323172940
ACCESSION NUMBER: 0000000000-20-002531
CONFORMED SUBMISSION TYPE: UPLOAD
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20200323
FILED FOR:
COMPANY DATA:
COMPANY CONFORMED NAME: HAIN CELESTIAL GROUP INC
CENTRAL INDEX KEY: 0000910406
STANDARD INDUSTRIAL CLASSIFICATION: FOOD & KINDRED PRODUCTS [2000]
IRS NUMBER: 223240619
STATE OF INCORPORATION: DE
FISCAL YEAR END: 0630
FILING VALUES:
FORM TYPE: UPLOAD
BUSINESS ADDRESS:
STREET 1: 1111 MARCUS AVENUE
CITY: LAKE SUCCESS
STATE: NY
ZIP: 11042
BUSINESS PHONE: 5165875000
MAIL ADDRESS:
STREET 1: 1111 MARCUS AVENUE
CITY: LAKE SUCCESS
STATE: NY
ZIP: 11042
FORMER COMPANY:
FORMER CONFORMED NAME: HAIN FOOD GROUP INC
DATE OF NAME CHANGE: 19941219
FORMER COMPANY:
FORMER CONFORMED NAME: KINERET ACQUISITION CORP
DATE OF NAME CHANGE: 19931021
FORMER COMPANY:
FORMER CONFORMED NAME: 21ST CENTURY FOOD PRODUCTS CORP
DATE OF NAME CHANGE: 19930830
PUBLIC REFERENCE ACCESSION NUMBER: 0000910406-19-000077
LETTER
1
filename1.pdf
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2
filename2.txt
March 23, 2020
Javier H. Idrovo
Chief Financial Officer
Hain Celestial Group Inc.
1111 Marcus Avenue
Lake Success, New York 11042
Re: Hain Celestial Group Inc.
Form 10-K for the Year Ended June 30, 2019
Filed August 29, 2019
File No. 000-22818
Dear Mr. Idrovo:
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 Year Ended June 30, 2019
Reconciliation of Non-U.S. GAAP Financial Measures to U.S. GAAP Measures
Adjusted EBITDA, page 48
1. We note that the subtotal labelled EBITDA in your reconciliation on page
49
reflects adjustments for items other than interest, taxes, depreciation
and amortization.
Please revise your presentations in future filings to use a title that
clearly distinguishes
these amounts from EBITDA, as described in Exchange Act Release No.
47226, or
alternatively to present an EBITDA measure that is calculated consistent
with that
description. Refer to Question 103.01 of the Compliance and Disclosure
Interpretations
on Non-GAAP Measures.
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.
Javier H. Idrovo
Hain Celestial Group Inc.
March 23, 2020
Page 2
You may contact Ernest Greene, Staff Accountant, at 202-551-3733 or
Martin James,
Senior Advisor, at 202-551-3671 with any questions.
FirstName LastNameJavier H. Idrovo Sincerely,
Comapany NameHain Celestial Group Inc.
Division of
Corporation Finance
March 23, 2020 Page 2 Office of
Manufacturing
FirstName LastName