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                     April 25, 2023

       Charles Lauber
       Chief Financial Officer
       A. O. Smith Corporation
       11270 West Park Place
       Milwaukee, Wisconsin 53224-9508

                                                        Re: A. O. Smith
Corporation
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2022
                                                            Filed February 14,
2023
                                                            File No. 001-00475

       Dear Charles Lauber:

              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 Manufacturing