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SEC Comment Letter 0000000000-23-002856 to AMERICAN WOODMARK CORP (AMWD) (CIK 0000794619) (AMWD)

AMERICAN WOODMARK CORP (AMWD) (CIK 0000794619)
Date: March 22, 2023 · CIK: 0000794619 · Accession: 0000000000-23-002856

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 000-14798

Date
March 22, 2023
Author
Paul Joachimczyk
Form
UPLOAD
Company
AMERICAN WOODMARK CORP (AMWD) (CIK 0000794619)

Letter

United States securities and exchange commission logo March 22, 2023 Paul Joachimczyk Company Vice President and Chief Financial Officer American Woodmark Corporation 561 Shady Elm Road Winchester, VA 22602 Re:American Woodmark Corporation Form 10-K for the Fiscal Year Ended April 30, 2022 Filed June 29, 2022 Form 10-Q for the Period Ended October 31, 2022 Filed November 22, 2022 File No. 000-14798 Dear Paul Joachimczyk: 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, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
March 22, 2023
Paul Joachimczyk
Company Vice President and Chief Financial Officer
American Woodmark Corporation
561 Shady Elm Road
Winchester, VA 22602
Re:American Woodmark Corporation
Form 10-K for the Fiscal Year Ended April 30, 2022
Filed June 29, 2022
Form 10-Q for the Period Ended October 31, 2022
Filed November 22, 2022
File No. 000-14798
Dear Paul Joachimczyk:
            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,
Division of Corporation Finance
Office of Manufacturing