SEC Comment Letter for AVANOS MEDICAL, INC. (AVNS) (CIK 0001606498) (AVNS) — Jan 5, 2021
AVANOS MEDICAL, INC. (AVNS) (CIK 0001606498)
Date: Jan. 5, 2021 · CIK: 0001606498 · Accession: 0000000000-21-000053
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File numbers found in text: 001-36440
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United States securities and exchange commission logo
January 5, 2021
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, 2019
Filed February 25, 2020
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