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United States securities and exchange commission logo
August 29, 2022
Renee J. Peterson
Vice President, Chief Financial Officer
The Toro Company
8111 Lyndale Avenue South
Bloomington, Minnesota 55420-1196
Re: The Toro Company
Form 10-K for the
fiscal year ended October 31, 2021
Filed December 17,
2021
Form 8-K 2.02
Filed June 2, 2022
File No. 001-08649
Dear Ms. Peterson:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction