Form 10-K for Fiscal Year Ended December 31, 2016 Filed February 24, 2017 Form 8-K filed on February 7, 2017 File No

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1 Mail Stop 4631 April 20, 2017 Via Mr. Richard Dierker Executive Vice President and Chief Financial Officer Church & Dwight CO., Inc. 500 Charles Ewing Boulevard Ewing, NJ Re: Church & Dwight CO, Inc. Form 10-K for Fiscal Year Ended December 31, 2016 Filed February 24, 2017 Form 8-K filed on February 7, 2017 File No Dear Mr. Dierker: We have limited our review to only your financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. 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 comments apply to your facts and circumstances, please tell us why in your response. After reviewing the information you provide in response to these comments, we may have additional comments. Form 10-K for the fiscal year ended December 31, 2016 Note 14. Commitments, Contingencies and Guarantees, page We note that in the ordinary course of business you are the subject of, or party to, various pending or threatened legal actions which could result in a material adverse outcome for which the related damages may not be estimable. If you are currently subject to any additional legal matters besides the complaint filed by Scantibodies Laboratory, Inc. for which you believe that it is reasonably possible that there could be a material adverse effect on your financial condition, results of operations and cash flows, please provide the disclosures required by ASC This should include an estimate (or, if true, state that the estimate is immaterial in lieu of providing quantified amounts) of the additional loss or range of loss, or state that such an estimate cannot be made.

2 Mr. Dierker Church & Dwight CO., Inc. April 20, 2017 Page 2 2. We note that the Scantibodies Laboratory, Inc. matter originated in You have reserved an amount that you do not believe is material for this matter. Though the loss in excess of the amount accrued may be material, you are not able to estimate the amount of any such excess. In regards to this matter as well as any additional matters for which you believe it is at least reasonably possible that a material loss has been incurred but are unable to estimate the amount of loss, please supplementally tell us (a) the procedures you undertake on a quarterly basis to attempt to develop a range of reasonably possible loss for disclosure and (b) the specific factors that are causing your inability to estimate and when you expect those factors to be alleviated for each matter. We recognize that there are a number of uncertainties and potential outcomes associated with loss contingencies. Nonetheless, an effort should be made to develop estimates for purposes of disclosure, including determining which of the potential outcomes are reasonably possible and what the reasonably possible range of losses would be for those reasonably possible outcomes. Form 8-K Filed February 7, We note that your presentation of Adjusted Condensed Statements of Income for the three and twelve months ended December 31, 2016 appears to substantially represent full non-gaap income statements. Please revise your presentation in order to comply with the guidance provided in Question of the updated Compliance and Discussion Interpretations issued on May 17, 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. You may contact Ameen Hamady, Staff Accountant, at (202) , or in his absence, Nudrat Salik at (202) or me at (202) , if you have questions regarding comments on the financial statements and related matters. Sincerely, /s/ John Cash, for Terence O Brien Accounting Branch Chief Office of Manufacturing and Construction

3 CORRESP Page I of4 CORRESP I filenamel.htm [COMPANY LETTERHEAD] NIay 2,2017 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C Attention: Terence O'Brien, Accounting Branch Chief Re: Church & Dwight Co.o [nc. Form l0-k for Fiscal Year Ended December 31,2016 Filed February 24,2017 Form 8-K fïled on February 7,2017 File No. l Dear Mr. O'Brien: Set forth below are the responses of Church & Dwight Co., Inc. (the "Companv") to the comments received from the staff of the U.S. Securities and Exchange Commission (the "Staff') in the Staff s comment letter, dated April 20, 2017, addressed to Richard Dierker, Executive Vice President and Chief Financial Ofäcer of the Company. For your convenience, we have repeated each of the Staff s numbered comments in italics followed by the Company's responses. Capitalized terms used but not defined herein shall have the meanings set forth in the Company's Annual Report on Form l0-k for the fiscal year ended December 31,2016. Form l0-k for the fiscal year ended December Note 14. Commitments, Contingencies and Guarantees, page 79 We note that in the ordinary course ofbusiness you are the subject of, or party to, various pending or threatened legal actions which could result in a material adverse outcome for which the related damages may not be estimable. If you are currently subject to any additional legal mqtters besides the complaint filed by Scantibodies Laboratory, Inc. for which you believe thqt it is reasonably possible that there could be a material adverse effect on yourfinancial condition, results of operations and cashflows, pleøse provide the disclosures required by ASC This should include an estimate (or, rf true, state that the estimate is immateriql in lieu of providing quantified amounts) of the qdditional loss or range of loss, or stqte that such an estimqte cannot be made. The Company advises the Staff that, other than with respect to matters disclosed in our annual report on Form 10-K for the fiscal year ended December 31, 2016, it is not currently involved in any legal matters that the Company believes are reasonably possible to result in a material impact on our financial condition, results of operations or cash flows. For so long as this remains the case, in future filings we will include disclosure to the effect that, except as l.htm

4 CORRESP Page2 of 4 U.S. Securitíes and Exchange Commission May 2,2017 Page2 otherwise disclosed, the resolution of any or all litigation in which the Company is involved is not expected to have a material effect on our financial condition, results of operations or cash flows. 2. I4/e note that the Scantibodies Laboratory, Inc. mqtter originated in You have reserved an amount that you do not believe is materiølfor this matter. Though the loss in excess of the amount accrued møy be material, you qre not able to estimate lhe amount of any such excess. In regards to this matter as well as qny additional matters for which you believe it is at least reasonably possible that a mqterial loss has been incuned but are unable to estimate the amount of loss, please supplementally tell us (a) the procedures you undertake on a quarterly basis to attempt to develop a range ofreasonably possible lossfor disclosure and (b) the specijìcfactors that are causing your inability to estimate and when you expect those factors to be alleviqtedfor each matter. lle recognize thøt there qre a number of uncertainties and potential outcomes qssociated with loss contingencies. Nonetheless, an effort should be made to develop estimates for purposes of disclosure, including determining which of the potentiql outcomes are reasonqbly possible and what the reasonably possible range of losses would be for those reasonably possible outcomes. Pursuant to ASC and , the Company is re uired to disclose an estimate of the possible lo gr range of loss, or state that such an estimate cannot be made, if there is at least a reasonable possibility that a loss or an additional loss may have been incurred or a loss exists in excess of the accrued amounts. Following this guidance, the Company regularly evaluates the status of the legal proceedings in which it is involved, to determine whether accruals are appropriate under ASC and whether an estimate of possible loss or range of loss can be made under ASC On a uarterly basis, we have established procedures to assess and determine whether we can estimate a range of potential loss including: Disclosure Committee meetings with senior management to review and monitor material legal contingency matters and litigation developments Legal, accounting and operational meetings to review and monitor material legal contingency matters and litigation developments Meetings with our general counsel, other members of the Company's legal department, outside counsel, other third party advisors and senior management (including the Company's CFO and Controller) before the filing of our periodic report to review and monitor material legal contingency matters and litigation developments ánd Discussions with the Audit Committee, as appropriate

5 CORRESP Page 3 of4 U.S. Securities and Exchange Commission Nfay 2,2017 Page 3 The ASC 450 assessment is re-evaluated whenever a significant development occurs and at the end of each reporting period as we revise and update the disclosures in our periodic reports. At each stage in the process, we consider the accounting and disclosure implications of any legal developments and whether a loss is probable, reásonably possible or remote, and whether we can reasonably estimate a range of possible loss. In determining whether it is probable, reasonably possible or remote that a liability will be incurred, we consider, among other things: (a) the nature of the litigation, claim, or assessment (b) the progress of the matter (c) the opinions or views of legal counsel and other advisors (d) our experience in similar matters (e) any decision by management as to how we intend to respond to the lawsuit, claim, or assessment and (f) with respect to unasserted claims and asiessments, our assessment of the degree of probability that a suit may be filed or a claim or assessment may be asserted and the possibility of an unfavorable outcome. With respect to matters for which a loss is deemed probable or reasonably possible, we determine an estimate of possible loss or range of loss by reviewing and evaluating relevant factual and legal developments on a case-by-case basis, considering factors such as: (a) the nature ofthe litigation, claim and assessment (b) its procedural status (including any rulings on the merits or determinations of liability) (c) whether the claim is an individual claim or an alleged class action (d) the extent of discovery (e) whether the damages sought have been specified (f) relevant precedent (g) our prior experience with respect to similar claims and theories of liability asserted (h) information oblained during settlèment discussions (i) the likelihood of settlement and ( ) our possible defenses and counterclaims. We may be unable to reasonably estimate the loss or range of loss if information on any of these factors is incomplete, uncertain or unavailable. Significant management udgment is re uired to determine both the probability and estimated amount of a possible loss or range of loss. In future frlings, when we determine we have a probable liabilþ and can estimate the loss or range of loss in accordance with the applicable guidance and our procedures, we will revise our disclosure as applicable to disclose such an estimate, if material. As disclosed in Note 14 of the consolidated financial statements included in our annual report on Form l0-k for the fiscal year ended December 3 l, 2016, the plaintiff in the Scantibodies Laboratory, Inc. matter is seeking compensatory and punitive damages of an amount in excess of 20.0 million, as well as declaratory relief, statutory pre udgment interest and attorneys' fees and costs. While we have reserved an amount that is immaterial with respect to this matter, it is reasonably possible that that the Company may ultimately be re uired to pay all or substantially all of the damages and other amounts sought by the plaintiff. However, expert discovery with respect to damages is not sufficiently advanðed, and the outcome thereof is uncertain such that a more precise estimate cannot be made at this time. In future filings, including our uarterly Report on Form 10- to be filed on or about May 4,2017, the Company will disclose the foregoing, and, to the extent this matter matures to the point where the Company determines that it is reasonably possible to more precisely estimate the amount of any such additional possible loss or range of loss with respect to this matter, the Company will provide an estimate thereof as re uired by ASC htçs:// /000lI93l25l7l53764lfilename1.htm

6 . CORRESP Page 4 of4 U.S. Securities and Exchange Commission May 2,2017 Page 4 Form 8-K Filed February Ile note that your presentqtion of Adjusted Condensed Stqtements of Incomefor the three and twelve months endecl December 31, 2016 ctppears to substantially representfull non-gaap income stqtements. Please reviseyour presentqtion in order to comply with the guidance provided in Question 102. t 0 of the updated Compliance and Discussion Interpretations issued on May 17, The Company advises the staff that the Company's future reconciliations of non-gaap measures will not include a presentation that substantially represents full non-gaap income statement. The Company has revised this presentation in our eamings release scheduled to be released on May 4,2017. We look forward to discussing with you any additional uestions you may have regarding the Company's filing. Please do not hesitate to call me at Very truly yours, /s/ Richard Dierker Richard Dierker Executive Vice President & Chief Financial Officer Church & Dwight Co., Inc. cc: Patrick D. de Maynadier, Church & Dwight Co., Inc

7 Mail Stop 4631 May 12, 2017 Via Mr. Richard Dierker Executive Vice President and Chief Financial Officer Church & Dwight CO., Inc. 500 Charles Ewing Boulevard Ewing, NJ Re: Church & Dwight CO, Inc. Form 10-K for Fiscal Year Ended December 31, 2016 Filed February 24, 2017 Form 8-K filed on February 7, 2017 File No Dear Mr. Dierker: We have completed our review of your filings. 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, /s/ Terence O Brien Terence O Brien Accounting Branch Chief Office of Manufacturing and Construction

8 CHURCH & DWIGHT CO., INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - (Continued) (In millions, except share and per share data) 14. Commitments, Contingencies and Guarantees [EXERPT] Legal proceedings f. The Company has been named as a defendant in a breach of contract action filed by Scantibodies Laboratory, Inc. (the Plaintiff ) on April 1, 2014 in the U.S. District Court for the Southern District of New York. The complaint alleges, among other things, that the Company (i) breached two agreements for the manufacture and supply of pregnancy and ovulation test kits by switching suppliers, (ii) failed to give Plaintiff the proper notice, (iii) failed to reimburse Plaintiff for costs and expenses under the agreements and (iv) misrepresented its future requirements. The complaint seeks compensatory and punitive damages in an amount in excess of $20.0, as well as declaratory relief, statutory prejudgment interest and attorneys fees and costs. The Company is vigorously defending itself in this matter. On June 16, 2014, the Company filed an amended answer to the complaint denying all of the Plaintiff s material allegations. The parties have been engaged in fact and expert discovery, which is ongoing. In connection with this matter, the Company has reserved an amount that it does not believe is material. Although any damages ultimately paid by the Company may exceed this amount, it is not currently possible to estimate the amount of any such excess; however, any such excess could have a material adverse effect on the Company s business, financial condition, results of operations and cash flows. g. In addition, in conjunction with the Company s acquisition and divestiture activities, the Company entered into select guarantees and indemnifications of performance with respect to the fulfillment of the Company s commitments under applicable purchase and sale agreements. The arrangements generally indemnify the buyer or seller for damages associated with breach of contract, inaccuracies in representations and warranties surviving the closing date and satisfaction of liabilities and commitments retained under the applicable contract. Representations and warranties that survive the closing date generally survive for periods up to five years or the expiration of the applicable statutes of limitations. Potential losses under the indemnifications are generally limited to a portion of the original transaction price, or to other lesser specific dollar amounts for select provisions. With respect to sale transactions, the Company also routinely enters into non-competition agreements for varying periods of time. Guarantees and indemnifications with respec t to acquisition and divestiture activities, if triggered, could have a materially adverse impact on the Company s financial condition and results of operations. h. The Company, in the ordinary course of its business is the subject of, or party to, various pending or threatened legal actions, government investigations and proceedings from time to time, including, without limitation, those relating to, intellectual property, commercial transactions, product liability, purported consumer class actions, employment matters, antitrust, environmental, health, safety and other compliance related matters. Such proceedings are subject to many uncertainties and the outcome of certain pending or threatened legal actions may not be reasonably predictable and any related damages may not be estimable. Certain legal actions, including those described above, could result in an adverse outcome for the Company, and any such adverse outcome could have a material adverse effect on the Company s business, financial condition, results of operations and cash flows. ADMIN/ v1