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SEC Company Response from Fortune Brands Innovations, Inc. (FBIN) (CIK 0001519751) (FBIN) — Dec 18, 2012

Fortune Brands Innovations, Inc. (FBIN) (CIK 0001519751)
Date: Dec. 18, 2012 · CIK: 0001519751 · Accession: 0001193125-12-506100

Financial Reporting Regulatory Compliance Internal Controls

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Reasoning

Referenced dates: December 14, 2012

Date
December 18, 2012
Author
/s/ Edward Wiertel
Form
CORRESP
Company
Fortune Brands Innovations, Inc. (FBIN) (CIK 0001519751)

Letter

VIA EDGAR Correspondence Division of Corporation Finance United States Securities and Exchange Commission Filed November 5, 2012 Form 8-K Filed October 23, 2012 File No. 1-35166

Dear Mr. Decker:

Reference is made to the comments of the Staff of the Securities and Exchange Commission (the “Staff”) with respect to the above-referenced filings on Form 10-K, Form 10-Q and Form 8-K of Fortune Brands Home & Security, Inc. (the “Company”) in the Staff’s letter dated December 14, 2012 (the “Comment Letter”) addressed to Mr. E. Lee Wyatt, Jr., Chief Financial Officer of the Company.

Per the phone conversation between Edward Wiertel, Senior Vice President, Finance, of the Company, and Nudrat Salik on December 17, 2012, Ms. Salik indicated that the Staff would be willing to grant the Company an extension until January 11, 2013 for the Company to submit its response to the Comment Letter. Accordingly, the Company will submit its response to the Comment Letter on or before January 11, 2013.

Please contact the undersigned at (847) 484-4540 should you require additional information or have any questions.

Very truly yours,
/s/ Edward Wiertel

Show Raw Text
CORRESP
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Correspondence Letter

 December 18, 2012

 VIA EDGAR Correspondence

 Mr. Rufus Decker

Accounting Branch Chief

 Division of Corporation
Finance

 United States Securities and Exchange Commission

 Washington, DC 20549-7010

Re:
Fortune Brands Home & Security, Inc.

 Form 10-K for the Year Ended December 31, 2011

 Filed
February 22, 2012

 Form 10-Q for the Period Ended September 30, 2012

Filed November 5, 2012

 Form 8-K

 Filed October 23, 2012

File No. 1-35166

Dear Mr. Decker:

Reference is made to the comments of the Staff of the Securities and Exchange Commission (the “Staff”) with respect to the
above-referenced filings on Form 10-K, Form 10-Q and Form 8-K of Fortune Brands Home & Security, Inc. (the “Company”) in the Staff’s letter dated December 14, 2012 (the “Comment Letter”) addressed to
Mr. E. Lee Wyatt, Jr., Chief Financial Officer of the Company.

 Per the phone conversation between Edward Wiertel, Senior
Vice President, Finance, of the Company, and Nudrat Salik on December 17, 2012, Ms. Salik indicated that the Staff would be willing to grant the Company an extension until January 11, 2013 for the Company to submit its response to the
Comment Letter. Accordingly, the Company will submit its response to the Comment Letter on or before January 11, 2013.

Please contact the undersigned at (847) 484-4540 should you require additional information or have any questions.

Very truly yours,

 /s/ Edward Wiertel

 Senior Vice President, Finance