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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

AI Filing Summary & Sentiment

Date
July 1, 2024
Author
Not clearly detected
Form
UPLOAD
Company
Topgolf Callaway Brands Corp. (MODG) (CIK 0000837465)

Letter

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

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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