SEC Comment Letter for AZEK Co Inc. (AZEK) (CIK 0001782754) — May 14, 2021
AZEK Co Inc. (AZEK) (CIK 0001782754)
Date: May 14, 2021 · CIK: 0001782754 · Accession: 0000000000-21-006174
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Letter
United States securities and exchange commission logo May 14, 2021 Jesse Singh Chief Executive Officer The AZEK Company Inc. 1330 W Fulton Street #350 Chicago, IL 60607 Re:The AZEK Company Inc. Draft Registration Statement on Form S-1 Submitted May 11, 2021 CIK No. 0001782754 Dear Mr. Singh: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. 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 Jennifer Angelini at 202-551-3047 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: John L. Savva
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United States securities and exchange commission logo
May 14, 2021
Jesse Singh
Chief Executive Officer
The AZEK Company Inc.
1330 W Fulton Street #350
Chicago, IL 60607
Re:The AZEK Company Inc.
Draft Registration Statement on Form S-1
Submitted May 11, 2021
CIK No. 0001782754
Dear Mr. Singh:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement no later than 48 hours prior
to the requested effective date and time. 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 Jennifer Angelini at 202-551-3047 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: John L. Savva