Correspondence 0001193125-24-132969 from Topgolf Callaway Brands Corp. (MODG) (CIK 0000837465) (CALY)
Topgolf Callaway Brands Corp. (MODG) (CIK 0000837465)
Date: May 7, 2024 · CIK: 0000837465 · Accession: 0001193125-24-132969
AI Filing Summary & Sentiment
Referenced dates: May 1, 2024
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CORRESP 1 filename1.htm CORRESP May 7, 2024 Via Edgar Ms. Claire Erlanger United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, DC 20549 Re: Topgolf Callaway Brands Corp. Form 10-K for the Fiscal Year Ended December 31, 2023 Form 8-K furnished February 13, 2024 Dear Ms. Erlanger: We are writing in response to your letter dated May 1, 2024 (the “Comment Letter”) setting forth comments of the staff of the Securities and Exchange Commission relating to the above referenced filings of Topgolf Callaway Brands Corp. (the “Company”). Pursuant to today’s telephone conversation, we respectfully request an extension of an additional ten business days for the Company to respond to the Comment Letter. As such, the Company intends to submit its response to the Comment Letter on or before May 30, 2024. Thank you for your consideration. Very truly yours, /s/ Brian P. Lynch Brian P. Lynch Executive Vice President and Chief Financial Officer Topgolf Callaway Brands Corp. 2180 Rutherford Road Carlsbad, CA 92008-7328 T (760) 931 1771