
November 28, 2023
VIA EDGAR
Office of Finance
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Morningstar, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2022
Response dated November 9, 2023
File No. 000-51280
Dear Ms. Lubit and Mr. Thomas,
Morningstar, Inc., an Illinois corporation (the “Company”), is in receipt of your letter dated November 14, 2023 (the “Comment Letter”) setting forth additional comments of the staff (the “Staff”) of the Securities and Exchange Commission with respect to the Company’s Annual Report on Form 10-K for the year ended December 31, 2022.
We acknowledge receipt of the Staff’s Comment Letter and are in the process of preparing a response to the Comment Letter. The Company respectfully requests an extension to submit its response to the Comment Letter on or prior to December 15, 2023.
Thank you for your consideration of the requested extension. If you have any questions or comments, please do not hesitate to contact me at (312) 244-7581.
| Sincerely, | |
| /s/ Jason Dubinsky | |
| Jason Dubinsky | |
| Chief Financial Officer |