SEC Comment Letter 0000000000-24-012928 to ADTRAN Holdings, Inc. (ADTN) (CIK 0000926282) (ADTN)
ADTRAN Holdings, Inc. (ADTN) (CIK 0000926282)
Date: Nov. 21, 2024 · CIK: 0000926282 · Accession: 0000000000-24-012928
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File numbers found in text: 333-283311
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November 21, 2024
Ulrich Dopfer
Chief Financial Officer
ADTRAN Holdings, Inc.
901 Explorer Boulevard
Huntsville, Alabama 35806-2807
Re:ADTRAN Holdings, Inc.
Registration Statement on Form S-3
Filed on November 18, 2024
File No. 333-283311
Dear Ulrich Dopfer:
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 Sarah Sidwell at 202-551-4733 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Tim Gregg