SEC Comment Letter 0000000000-24-007580 to Owens Corning (OC) (CIK 0001370946) (OC)
Owens Corning (OC) (CIK 0001370946)
Date: July 3, 2024 · CIK: 0001370946 · Accession: 0000000000-24-007580
AI Filing Summary & Sentiment
File numbers found in text: 333-280549
Letter
July 3, 2024 Todd W. Fister Chief Financial Officer Owens Corning One Owens Corning Parkway Toledo, Ohio 43659 Re:Owens Corning Registration Statement on Form S-4 Filed on June 28, 2024 File No. 333-280549 Dear Todd W. Fister: 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 Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Michael J. Solecki
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July 3, 2024
Todd W. Fister
Chief Financial Officer
Owens Corning
One Owens Corning Parkway
Toledo, Ohio 43659
Re:Owens Corning
Registration Statement on Form S-4
Filed on June 28, 2024
File No. 333-280549
Dear Todd W. Fister:
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 Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Michael J. Solecki