SEC Comment Letter 0000000000-24-007422 to Topgolf Callaway Brands Corp. (MODG) (CIK 0000837465) (CALY)
Topgolf Callaway Brands Corp. (MODG) (CIK 0000837465)
Date: July 1, 2024 · CIK: 0000837465 · Accession: 0000000000-24-007422
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July 1, 2024
Brian Lynch
Chief Financial Officer
Topgolf Callaway Brands Corp.
2180 Rutherford Road
Carlsbad , CA 92008
Re:Topgolf Callaway Brands Corp.
10-K for the year ended December 31, 2023
File No. 1-10962
Dear Brian Lynch :
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