SEC Comment Letter for Atkore Inc. (ATKR) (CIK 0001666138) (ATKR) — Dec 5, 2016
Atkore Inc. (ATKR) (CIK 0001666138)
Date: Dec. 5, 2016 · CIK: 0001666138 · Accession: 0000000000-16-103516
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Reasoning
File numbers found in text: 333-214871
Letter
Mail Stop 3030 December 5 , 2016 John P. Williamson Chief Executive Officer Atkore International Group Inc. 16100 South Lathrop Avenue Harvey, Illinois 60426
Re: Atkore International Group Inc. Registration Statement on Form S-1 Filed December 1 , 2016 File No. 333-214871
Dear Mr. Williamson :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Tim Buchmiller at (202) 551 -3635 with any questions.
Sincerely,
/s/ Tim Buchmiller for
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Mail Stop 3030 December 5 , 2016 John P. Williamson Chief Executive Officer Atkore International Group Inc. 16100 South Lathrop Avenue Harvey, Illinois 60426 Re: Atkore International Group Inc. Registration Statement on Form S-1 Filed December 1 , 2016 File No. 333-214871 Dear Mr. Williamson : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Tim Buchmiller at (202) 551 -3635 with any questions. Sincerely, /s/ Tim Buchmiller for Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Paul M. Rodel , Esq. Debevoise & Plimpton LLP