SEC Comment Letter for Mativ Holdings, Inc. (MATV) (CIK 0001000623) (MATV) — May 10, 2022
Mativ Holdings, Inc. (MATV) (CIK 0001000623)
Date: May 10, 2022 · CIK: 0001000623 · Accession: 0000000000-22-005078
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File numbers found in text: 333-264676
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United States securities and exchange commission logo
May 10, 2022
Ricardo Nunez
General Counsel
SCHWEITZER MAUDUIT INTERNATIONAL INC
100 North Point Center East, Suite 600
Alpharetta, GA 30022
Re:SCHWEITZER MAUDUIT INTERNATIONAL INC
Registration Statement on Form S-4
Filed on May 4, 2022
File No. 333-264676
Dear Mr. Nunez:
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 Bradley Ecker, Staff Attorney, at (202) 551-4985 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing