SEC Company Response from Atkore Inc. (ATKR) (CIK 0001666138) (ATKR) — Jun 7, 2016
Atkore Inc. (ATKR) (CIK 0001666138)
Date: June 7, 2016 · CIK: 0001666138 · Accession: 0001193125-16-615246
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-209940
Letter
Atkore International Group Inc.
16100 South Lathrop Avenue
Harvey, Illinois 60426
June 7, 2016
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Registration Statement on Form S-l
of Atkore International Group Inc.
File No. 333-209940
Ladies and Gentlemen:
Pursuant to the provisions of Rule 461 under the Securities Act of 1933, as amended, Atkore International Group Inc., a Delaware corporation (the “Registrant”), hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 3:00 PM (EDT) on June 9, 2016, as soon as practicable thereafter or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the U.S. Securities and Exchange Commission (the “Commission”). Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Debevoise & Plimpton LLP, by calling Paul M. Rodel at (212) 909-6478.
The Registrant hereby acknowledges that:
(i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
(iii) the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
[Remainder of the page intentionally left blank]
Very truly yours,
Atkore International Group Inc.
Show Raw Text
CORRESP 1 filename1.htm CORRESP Atkore International Group Inc. 16100 South Lathrop Avenue Harvey, Illinois 60426 June 7, 2016 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-7010 Registration Statement on Form S-l of Atkore International Group Inc. File No. 333-209940 Ladies and Gentlemen: Pursuant to the provisions of Rule 461 under the Securities Act of 1933, as amended, Atkore International Group Inc., a Delaware corporation (the “Registrant”), hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 3:00 PM (EDT) on June 9, 2016, as soon as practicable thereafter or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the U.S. Securities and Exchange Commission (the “Commission”). Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Debevoise & Plimpton LLP, by calling Paul M. Rodel at (212) 909-6478. The Registrant hereby acknowledges that: (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. [Remainder of the page intentionally left blank] Very truly yours, Atkore International Group Inc. By: /s/ Daniel S. Kelly Name: Daniel S. Kelly Title: Vice President, General Counsel and Secretary [Signature Page to Acceleration Request]