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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

Date
May 7, 2024
Author
/s/ Brian P. Lynch
Form
CORRESP
Company
Topgolf Callaway Brands Corp. (MODG) (CIK 0000837465)

Letter

Via Edgar United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 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

Show Raw Text
CORRESP
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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