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Correspondence 0000950103-24-005197 from MASCO CORP /DE/ (MAS) (CIK 0000062996) (MAS)

MASCO CORP /DE/ (MAS) (CIK 0000062996)
Date: April 11, 2024 · CIK: 0000062996 · Accession: 0000950103-24-005197

AI Filing Summary & Sentiment

File numbers found in text: 001-05794

Referenced dates: April 4, 2024

Date
December 31, 2023
Author
Richard Westenberg
Form
CORRESP
Company
MASCO CORP /DE/ (MAS) (CIK 0000062996)

Letter

VIA EDGAR Office of Manufacturing Division of Corporation Finance Attention: Kevin Stertzel and Hugh West Re: Masco Corporation Form 10-K for the Fiscal Year Ended December 31, 2023 Filed February 8, 2024 File No. 001-05794

Dear Mr. Stertzel and Mr. West:

Masco Corporation (the “Company”) acknowledges receipt of the comment letter of the Staff of the Securities and Exchange Commission (the “Staff”) dated April 4, 2024, relating to the Company’s Form 10-K for the fiscal year ended December 31, 2023. In that letter, the Staff requested that the Company respond to the comments contained in the letter within ten business days or advise the Staff when the Company will respond. The Company respectfully requests an extension until May 2, 2024 to respond to the Staff’s comments in order to allow the Company to prepare responses to the Staff’s comments and to allow the Company to focus on the preparation of its Form 10-Q for the quarter ended March 31, 2024.

The Company appreciates the Staff’s accommodation for the extension. Please do not hesitate to call me at 313-792-6021 if you have any questions regarding this request for extension.

Very
truly yours,
/s/
Richard Westenberg

Show Raw Text
CORRESP
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filename1.htm

    Masco
                           Corporation

    17450
    College Parkway

    Livonia,
    Michigan 48152

    313
    274 7400

    VIA
EDGAR

April
11, 2024

Office
of Manufacturing

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Kevin Stertzel and Hugh West

    Re:
    Masco Corporation

    Form 10-K for the Fiscal Year Ended December 31, 2023

    Filed February 8, 2024

    File No. 001-05794

Dear
Mr. Stertzel and Mr. West:

Masco
Corporation (the “Company”) acknowledges receipt of the comment letter of the Staff of the Securities and Exchange
Commission (the “Staff”) dated April 4, 2024, relating to the Company’s Form 10-K for the fiscal year ended
December 31, 2023. In that letter, the Staff requested that the Company respond to the comments contained in the letter within ten business
days or advise the Staff when the Company will respond. The Company respectfully requests an extension until May 2, 2024 to respond to
the Staff’s comments in order to allow the Company to prepare responses to the Staff’s comments and to allow the Company
to focus on the preparation of its Form 10-Q for the quarter ended March 31, 2024.

The
Company appreciates the Staff’s accommodation for the extension. Please do not hesitate to call me at 313-792-6021 if you have
any questions regarding this request for extension.

Very
truly yours,

/s/
Richard Westenberg

Richard
Westenberg

Vice President, Chief Financial Officer & Treasurer