SEC Comment Letter for Avaya Holdings Corp. (CIK 0001418100) — May 12, 2020
Avaya Holdings Corp. (CIK 0001418100)
Date: May 12, 2020 · CIK: 0001418100 · Accession: 0000000000-20-004180
AI Filing Summary & Sentiment
File numbers found in text: 001-38289
Letter
United States securities and exchange commission logo May 12, 2020 Kevin Speed Chief Accounting Officer Avaya Holdings Corp. 4655 Great America Parkway Santa Clara, CA 95054 Re:Avaya Holdings Corp. Form 10-K for the Fiscal Year Ended September 30, 2019 Filed November 29, 2019 File No. 001-38289 Dear Mr. Speed: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
May 12, 2020
Kevin Speed
Chief Accounting Officer
Avaya Holdings Corp.
4655 Great America Parkway
Santa Clara, CA 95054
Re:Avaya Holdings Corp.
Form 10-K for the Fiscal Year Ended September 30, 2019
Filed November 29, 2019
File No. 001-38289
Dear Mr. Speed:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing