SEC Comment Letter 0000000000-23-002410 to BRUNSWICK CORP (BC, BC-PA, BC-PB, BC-PC) (CIK 0000014930) (BC)
BRUNSWICK CORP (BC, BC-PA, BC-PB, BC-PC) (CIK 0000014930)
Date: March 13, 2023 · CIK: 0000014930 · Accession: 0000000000-23-002410
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File numbers found in text: 001-01043
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United States securities and exchange commission logo
March 13, 2023
David Foulkes
Chief Executive Officer
Brunswick Corporation
26125 N. Riverwoods Blvd., Suite 500
Mettawa, IL 60045-3420
Re:Brunswick Corporation
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed February 16, 2022
File No. 001-01043
Dear David Foulkes:
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 Technology
cc: Ryan M. Gwillim