SEC Comment Letter for Spectrum Brands Holdings, Inc. (SPB) (CIK 0000109177) (SPB) — Mar 12, 2020
Spectrum Brands Holdings, Inc. (SPB) (CIK 0000109177)
Date: March 12, 2020 · CIK: 0000109177 · Accession: 0000000000-20-002247
AI Filing Summary & Sentiment
Letter
March 12, 2020 Jeremy W. Smeltser Chief Financial Officer Spectrum Brands Holdings, Inc. 3001 Deming Way Middleton, WI 53562 Re:Spectrum Brands Holdings, Inc. Form 10-K for the Fiscal Year Ended September 30, 2019 Filed November 15, 2019 Dear Mr. Smeltser: 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 Manufacturing
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March 12, 2020
Jeremy W. Smeltser
Chief Financial Officer
Spectrum Brands Holdings, Inc.
3001 Deming Way
Middleton, WI 53562
Re:Spectrum Brands Holdings, Inc.
Form 10-K for the Fiscal Year Ended September 30, 2019
Filed November 15, 2019
Dear Mr. Smeltser:
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 Manufacturing