SEC Company Response from Cornerstone Building Brands, Inc. (CIK 0000883902) — Aug 31, 2020
Cornerstone Building Brands, Inc. (CIK 0000883902)
Date: Aug. 31, 2020 · CIK: 0000883902 · Accession: 0001104659-20-100676
AI Filing Summary & Sentiment
File numbers found in text: 333-248409
Letter
Cornerstone Building Brands, Inc.
5020 Weston Parkway, Suite 400
Cary, North Carolina 27513
August 31, 2020
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Re: Registration Statement on Form S-3 of Cornerstone Building Brands, Inc., filed August 25, 2020 (File No. 333-248409)
Ladies and Gentlemen:
Pursuant to the provisions of Rule 461 under the Securities Act of 1933, as amended, Cornerstone Building Brands, Inc. hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 3:00 P.M. (EDT) on September 2, 2020, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Debevoise & Plimpton LLP, by calling Morgan J. Hayes at (212) 909-6983.
(Remainder of the page intentionally left blank)
Very truly yours,
Cornerstone Building Brands, Inc.
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Cornerstone Building Brands, Inc.
5020 Weston Parkway, Suite 400
Cary, North Carolina 27513
August 31, 2020
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Re: Registration Statement on Form S-3 of Cornerstone
Building Brands, Inc., filed August 25, 2020 (File No. 333-248409)
Ladies and Gentlemen:
Pursuant to the provisions of Rule 461
under the Securities Act of 1933, as amended, Cornerstone Building Brands, Inc. hereby respectfully requests that the effective
date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 3:00 P.M. (EDT) on
September 2, 2020, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally
confirm that event with our counsel, Debevoise & Plimpton LLP, by calling Morgan J. Hayes at (212) 909-6983.
(Remainder of the page intentionally
left blank)
Very truly yours,
Cornerstone Building Brands, Inc.
By:
/s/ Jeffrey S. Lee
Name: Jeffrey S. Lee
Title: Executive Vice President and Chief Financial Officer
(Signature Page to Acceleration Request)