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SEC Comment Letter for Donnelley Financial Solutions, Inc. (DFIN) (CIK 0001669811) (DFIN) — Sep 20, 2016

Donnelley Financial Solutions, Inc. (DFIN) (CIK 0001669811)
Date: Sept. 20, 2016 · CIK: 0001669811 · Accession: 0000000000-16-093640

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Reasoning

File numbers found in text: 001-37728

Date
September 20, 2016
Author
/s/ Larry Spirgel
Form
UPLOAD
Company
Donnelley Financial Solutions, Inc. (DFIN) (CIK 0001669811)

Letter

Mail Stop 3720 September 20, 2016 Suzanne S. Bettman President Donnelley Financial Solutions, Inc. 35 West Wacker Drive Chicago, Illinois 60601

Re: Donnelley Financial Solutions, Inc. Form 10 Filed March 31, 2016 File No. 001-37728

Dear Ms. Bettman :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are res ponsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Larry Spirgel

Show Raw Text
Mail Stop 3720

September 20, 2016

Suzanne S. Bettman
President
Donnelley Financial Solutions, Inc.
35 West Wacker Drive
Chicago, Illinois 60601

Re: Donnelley Financial Solutions, Inc.
Form 10
Filed March 31, 2016
File No. 001-37728

Dear Ms. Bettman :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are res ponsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Larry Spirgel

Larry Spirgel
Assistant Director
AD Office 11 – Telecommunications

Cc: Audra D. Cohen
 James M. Shea, Jr.