United States securities and exchange commission logo
March 20, 2023
Jeffrey Oldenkamp
Executive Vice President and Chief Financial Officer
Hawkins, Inc.
2381 Rosegate
Roseville, MN 55113
Re: Hawkins, Inc.
Form 10-K for the
Fiscal Year Ended April 3, 2022
Filed May 18, 2022
File No. 000-07647
Dear Jeffrey Oldenkamp:
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 the 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 these comments, we may have additional comments.
Form 10-K for the Fiscal Year Ended April 3, 2022
Management's Discussion and Analysis of Financial Condition and Results
of Operations
Results of Operations
Fiscal 2022 Compared to Fiscal 2021
Sales, page 16
1. Please quantify factors
to which changes are attributed, including the impact of changes in
the selling prices of
your products and changes in the volume of goods sold. We note
you quantify bulk
commodity products as a percent of sales. Please explain the
importance of this to
an investor's understanding of your results. Please consider
quantifying increases
in your sales by product lines in your segment sales discussion if
important to investor's
understanding. Refer to Item 303(b)(2)(iii) of Regulation S-K.
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
Jeffrey Oldenkamp
Hawkins, Inc.
March 20, 2023
Page 2
absence of action by the staff.
You may contact Robert Shapiro at 202-551-3273 or Lyn Shenk at
202-551-3380 with
any questions.
FirstName LastNameJeffrey Oldenkamp Sincerely,
Comapany NameHawkins, Inc.
Division of Corporation
Finance
March 20, 2023 Page 2 Office of Trade &
Services
FirstName LastName