SEC Comment Letter for AVANOS MEDICAL, INC. (AVNS) (CIK 0001606498) (AVNS) — Jan 12, 2022
AVANOS MEDICAL, INC. (AVNS) (CIK 0001606498)
Date: Jan. 12, 2022 · CIK: 0001606498 · Accession: 0000000000-22-000369
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File numbers found in text: 001-36440
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United States securities and exchange commission logo
January 12, 2022
Michael Greiner
Senior Vice President and Chief Financial Officer
Avanos Medical, Inc.
5405 Windward Parkway
Alpharetta, Georgia 30004
Re:Avanos Medical, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2020
File No. 001-36440
Dear Mr. Greiner:
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 Life Sciences