SEC Comment Letter for AVANOS MEDICAL, INC. (AVNS) (CIK 0001606498) (AVNS) — Jan 23, 2020
AVANOS MEDICAL, INC. (AVNS) (CIK 0001606498)
Date: Jan. 23, 2020 · CIK: 0001606498 · Accession: 0000000000-20-000627
AI Filing Summary & Sentiment
File numbers found in text: 001-36440
Letter
January 23, 2020 Renato Negro Vice President and Controller Avanos Medical, Inc. 5405 Windward Parkway, Suite 100 South Alpharetta, Georgia 30004 Re:Avanos Medical, Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 File No. 001-36440 Dear Mr. Negro: We have completed our review of your filings. 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 Life Sciences
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January 23, 2020
Renato Negro
Vice President and Controller
Avanos Medical, Inc.
5405 Windward Parkway, Suite 100 South
Alpharetta, Georgia 30004
Re:Avanos Medical, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2018
File No. 001-36440
Dear Mr. Negro:
We have completed our review of your filings. 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 Life Sciences