SEC Company Response from Mativ Holdings, Inc. (MATV) (CIK 0001000623) (MATV) — Jul 17, 2008

Mativ Holdings, Inc. (MATV) (CIK 0001000623)
Date: July 17, 2008 · CIK: 0001000623 · Accession: 0001104659-08-046045

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AI Filing Summary & Sentiment

File numbers found in text: 001-13948

Referenced dates: July 1, 2008

Date

July 1, 2008

Author

/s/ WAYNE H. DEITRICH

Form

CORRESP

Company

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

Letter

United States Securities and Exchange Commission Comment Letter from the Securities and ExchangeCommission dated July 1, 2008 Form 10-K for the period ended December 31, 2007 and Definitive Proxy Statement on Schedule 14A filed March 7, 2008 File No. 001-13948

Re:

Dear Mr. Reynolds:

This acknowledges Schweitzer-Mauduit International, Inc.’s (the “Company”) receipt of your comment letter dated July 1, 2008 addressed to Wayne Deitrich, Chairman and Chief Executive Officer. Please note that while the letter was dated July 1, the envelope was postmarked July 7 and we did not receive the letter until Thursday, July 10, 2008.

Chip Rumely, our General Counsel, left a voicemail message for David Link to discuss our request for a later response.

We are in the process of reviewing your comments internally and will need to also review your comments and our responses with our external auditors and general counsel. Due to time constraints on certain critical personnel that are currently in the midst of our quarter-end reporting process, as well as prior travel commitments of certain critical personnel, we do not expect to be in a position to properly respond to your letter immediately. We expect to be able to respond to the Commission’s comments by August 22, 2008.

If the proposed timing for the Company’s response presents a problem, please contact me on (770) 569-4270.

In connection with your comments and our expected response to your comments, we acknowledge that:

· The Company is responsible for the adequacy and accuracy of the disclosure in the filing;

· Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to 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.

Thank you for your interest and assistance in our compliance with the applicable disclosure requirements.

Sincerely,
/s/ WAYNE H. DEITRICH

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CORRESP
1
filename1.htm

  July 15,
  2008

  Via Overnight Mail

Mr. John
Reynolds

Assistant
Director

United
States Securities and Exchange Commission

450th
Fifth Street

Washington,
D.C.  20549-0405

  Re:

  Schweitzer-Mauduit
  International, Inc.

  Comment
  Letter from the Securities and ExchangeCommission dated July 1, 2008

  Form 10-K
  for the period ended December 31, 2007 and

  Definitive
  Proxy Statement on Schedule 14A filed March 7, 2008

  File
  No. 001-13948

Dear
Mr. Reynolds:

This
acknowledges Schweitzer-Mauduit International, Inc.’s (the “Company”) receipt
of your comment letter dated July 1, 2008 addressed to Wayne Deitrich,
Chairman and Chief Executive Officer.
Please note that while the letter was dated July 1, the envelope
was postmarked July 7 and we did not receive the letter until Thursday, July 10,
2008.

Chip
Rumely, our General Counsel, left a voicemail message for David Link to discuss
our request for a later response.

We
are in the process of reviewing your comments internally and will need to also
review your comments and our responses with our external auditors and general
counsel.  Due to time constraints on
certain critical personnel that are currently in the midst of our quarter-end
reporting process, as well as prior travel commitments of certain critical personnel,
we do not expect to be in a position to properly respond to your letter
immediately.  We expect to be able to
respond to the Commission’s comments by August 22, 2008.

If
the proposed timing for the Company’s response presents a problem, please contact
me on (770) 569-4270.

In
connection with your comments and our expected response to your comments, we
acknowledge that:

·      The Company is responsible for the adequacy
and accuracy of the disclosure in the filing;

·      Staff comments or changes to disclosure in
response to staff comments do not foreclose the Commission from taking any
action with respect to 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.

Thank
you for your interest and assistance in our compliance with the applicable
disclosure requirements.

Sincerely,

/s/ WAYNE H. DEITRICH

Wayne
H. Deitrich

Chairman
of the Board

and
Chief Executive Officer

CC:
David Link

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