SEC Comment Letter for Mativ Holdings, Inc. (MATV) (CIK 0001000623) (MATV) — Nov 23, 2010

Mativ Holdings, Inc. (MATV) (CIK 0001000623)
Date: Nov. 23, 2010 · CIK: 0001000623 · Accession: 0000000000-10-070142

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AI Filing Summary & Sentiment

File numbers found in text: 001-13948

Date

November 23, 2010

Author

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Form

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Company

Mativ Holdings, Inc. (MATV) (CIK 0001000623)

Letter

Re: Schweitzer-Mauduit International, Inc. Form 10-K for Fiscal Year Ended December 31, 2009 Filed March 8, 2010 File No. 001-13948 Schedule 14A Filed March 8, 2010 Dear Mr. Villoutreix: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely,

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549

DIVISION OF CORPORATION FINANCE

November 23, 2010 Mr. Frederic Villoutreix Chief Executive Officer Schweitzer-Mauduit International, Inc. 100 North Point Center East Alpharetta, GA 30022-8246

John Reynolds Assistant Director

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

        November 23, 2010   Mr. Frederic Villoutreix Chief Executive Officer Schweitzer-Mauduit International, Inc. 100 North Point Center East Alpharetta, GA 30022-8246

Re: Schweitzer-Mauduit International, Inc.
 Form 10-K for Fiscal Year Ended December 31, 2009
Filed March 8, 2010
 File No. 001-13948    Schedule 14A  Filed March 8, 2010
 Dear Mr. Villoutreix:
 We have completed our review of your fili ngs and do not have any further comments at
this time.
Sincerely,

John Reynolds Assistant Director

SecProbe.io