SEC Comment Letter for Cornerstone Building Brands, Inc. (CIK 0000883902) — Aug 28, 2020
Cornerstone Building Brands, Inc. (CIK 0000883902)
Date: Aug. 28, 2020 · CIK: 0000883902 · Accession: 0000000000-20-008132
AI Filing Summary & Sentiment
File numbers found in text: 333-248409
Letter
United States securities and exchange commission logo August 28, 2020 Jeffrey S. Lee Chief Financial Officer Cornerstone Building Brands, Inc. 5020 Weston Parkway, Suite 400 Cary, North Carolina 27513 Re:Cornerstone Building Brands, Inc. Registration Statement on Form S-3 Filed August 25, 2020 File No. 333-248409 Dear Mr. Lee: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Sergio Chinos, Staff Attorney, at (202) 551-7844 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Morgan J. Hayes
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United States securities and exchange commission logo
August 28, 2020
Jeffrey S. Lee
Chief Financial Officer
Cornerstone Building Brands, Inc.
5020 Weston Parkway, Suite 400
Cary, North Carolina 27513
Re:Cornerstone Building Brands, Inc.
Registration Statement on Form S-3
Filed August 25, 2020
File No. 333-248409
Dear Mr. Lee:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Sergio Chinos, Staff Attorney, at (202) 551-7844 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Morgan J. Hayes