SEC Comment Letter for Atkore Inc. (ATKR) (CIK 0001666138) (ATKR) — Feb 15, 2017
Atkore Inc. (ATKR) (CIK 0001666138)
Date: Feb. 15, 2017 · CIK: 0001666138 · Accession: 0000000000-17-005416
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Reasoning
File numbers found in text: 333-215970
Letter
Mail Stop 3030 February 15 , 2017 Via E -Mail 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 February 8 , 2017 File No. 333-215970
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 Laurie Abbott at (202) 551 -8071 with any questions.
Sincerely,
/s/ Laurie Abbott for
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Mail Stop 3030 February 15 , 2017 Via E -Mail 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 February 8 , 2017 File No. 333-215970 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 Laurie Abbott at (202) 551 -8071 with any questions. Sincerely, /s/ Laurie Abbott for Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Paul M. Rodel, Esq. Debevoise & Plimpton LLP