SEC Comment Letter for Fortune Brands Innovations, Inc. (FBIN) (CIK 0001519751) (FBIN) — May 31, 2016
Fortune Brands Innovations, Inc. (FBIN) (CIK 0001519751)
Date: May 31, 2016 · CIK: 0001519751 · Accession: 0000000000-16-078705
AI Filing Summary & Sentiment
Reasoning
Letter
May 31 , 2016 Mail Stop 4631 Via E -mail Mr. E. Lee Wyatt, Jr. Senior Vice President and Chief Financial Officer Fortune Brands Home & Security, Inc. 520 Lake Cook Road Deerfield, IL 60015 -5611
RE: Fortune Brands Home & Security, Inc. Form 10 -K for the Year Ended December 31, 2015 Filed February 25, 2016 File No. 1 -35166
Dear Mr. Wyatt:
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Melissa N. Rocha
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May 31 , 2016 Mail Stop 4631 Via E -mail Mr. E. Lee Wyatt, Jr. Senior Vice President and Chief Financial Officer Fortune Brands Home & Security, Inc. 520 Lake Cook Road Deerfield, IL 60015 -5611 RE: Fortune Brands Home & Security, Inc. Form 10 -K for the Year Ended December 31, 2015 Filed February 25, 2016 File No. 1 -35166 Dear Mr. Wyatt: We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Melissa N. Rocha Melissa N. Rocha Senior Assistant Chief Accountant Office of Manufacturing and Construction