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
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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