SEC Comment Letter for Ames Companies, Inc. (CIK 0001297756) — Jun 29, 2020
Ames Companies, Inc. (CIK 0001297756)
Date: June 29, 2020 · CIK: 0001297756 · Accession: 0000000000-20-005784
AI Filing Summary & Sentiment
File numbers found in text: 333-239373
Letter
United States securities and exchange commission logo June 29, 2020 Seth L. Kaplan Senior Vice President, General Counsel, and Secretary Griffon Corporation 725 Fifth Avenue, 18th Floor New York, NY 10019 Re:Griffon Corporation Registration Statement on Form S-4 Filed June 23, 2020 File No. 333-239373 Dear Mr. Kaplan: 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 Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Martin Nussbaum, Esq.
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United States securities and exchange commission logo
June 29, 2020
Seth L. Kaplan
Senior Vice President, General Counsel, and Secretary
Griffon Corporation
725 Fifth Avenue, 18th Floor
New York, NY 10019
Re:Griffon Corporation
Registration Statement on Form S-4
Filed June 23, 2020
File No. 333-239373
Dear Mr. Kaplan:
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 Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Martin Nussbaum, Esq.