# EDGAR Filing Document

**Accession Number:** 0000091142
**File Stem:** 0000000000-26-004028
**Filing Date:** 2026-4
**Character Count:** 3027
**Document Hash:** fee63c91ae49c9cbddea8d9db575e145
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-004028.hdr.sgml**: 20260529

**ACCESSION NUMBER**: 0000000000-26-004028

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260421

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SMITH A O CORP
- **CENTRAL INDEX KEY:** 0000091142
- **STANDARD INDUSTRIAL CLASSIFICATION:** HOUSEHOLD APPLIANCES [3630]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 390619790
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-00475

**BUSINESS ADDRESS:**
- **STREET 1:** 11270 WEST PARK PLACE
- **CITY:** MILWAUKEE
- **STATE:** WI
- **ZIP:** 53224
- **BUSINESS PHONE:** 4143594000

**MAIL ADDRESS:**
- **STREET 1:** 11270 WEST PARK PLACE
- **CITY:** MILWAUKEE
- **STATE:** WI
- **ZIP:** 53224
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000091142-26-000008

## Text-Extract

```

                                                            April 21, 2026

Charles Lauber
Chief Financial Officer
A.O. Smith Corporation
11270 West Park Place
Milwaukee, Wisconsin 53224

       Re: A.O. Smith Corporation
           Form 10-K for the year ended December 31, 2025
           File No. 001-00475
Dear Charles Lauber:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

       Please respond to this letter 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 letter, we may have additional
comments.

Form 10-K for the year ended December 31, 2025
Income Taxes, page 50

1.     Your MD&A attributes the 2025 effective tax rate change to reduced U.S.
cross-border
       taxes, yet your rate reconciliation lacks a corresponding category.
Additionally, you cite
       a    one-time tax adjustment    from a tax law change as a cash flow
benefit, but this is not
       separately identified in your reconciliation as required by ASC
740-10-50-12A(a). Please
       tell us and disclose in future filings the details of the specific tax
law change. Also,
       clarify how these items are currently reflected in your reconciliation
and why they do not
       warrant separate presentation.
       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.

       Please contact Charles Eastman at 202-551-3794 or Melissa Gilmore at
202-551-3777
with any questions.
 April 21, 2026
Page 2

                 Sincerely,

                 Division of Corporation Finance
                 Office of Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._