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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

Regulatory Compliance Financial Reporting Offering / Registration Process

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File numbers found in text: 333-283311

Date
November 21, 2024
Author
Ulrich Dopfer
Form
UPLOAD
Company
ADTRAN Holdings, Inc. (ADTN) (CIK 0000926282)

Letter

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

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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