SEC Comment Letter for Mativ Holdings, Inc. (MATV) (CIK 0001000623) (MATV) — Dec 3, 2013

Mativ Holdings, Inc. (MATV) (CIK 0001000623)
Date: Dec. 3, 2013 · CIK: 0001000623 · Accession: 0000000000-13-065828

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AI Filing Summary & Sentiment

File numbers found in text: 001-13948

Date

December 3, 2013

Author

/s/ Karl Hiller

Form

UPLOAD

Company

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

Letter

December 3, 2013 Via E -mail Mark A. Spears Corporate Controller Schweitzer -Mauduit International, Inc. 100 North Point Center East, Suite 600 Alpharetta, Georgia 30022

Re: Schweitzer -Mauduit International, Inc. Form 10 -K for the Fiscal Year e nded December 31, 2012 Filed March 1 , 2013 File No . 001-13948

Dear Mr. Spears :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable r ules require.

Sincerely,
/s/ Karl Hiller

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December 3, 2013

Via E -mail
Mark A. Spears
Corporate  Controller
Schweitzer -Mauduit International, Inc.
100 North Point Center East, Suite 600
Alpharetta, Georgia  30022

Re: Schweitzer -Mauduit International, Inc.
Form 10 -K for the Fiscal Year e nded December  31, 2012
Filed March 1 , 2013
File No . 001-13948

Dear Mr. Spears :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in  response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable r ules require.

Sincerely,

        /s/ Karl Hiller

        Karl Hiller
        Branch Chief

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