SEC Company Response from American Outdoor Brands, Inc. (AOUT) (CIK 0001808997) (AOUT) — Jul 30, 2020
American Outdoor Brands, Inc. (AOUT) (CIK 0001808997)
Date: July 30, 2020 · CIK: 0001808997 · Accession: 0001193125-20-203834
AI Filing Summary & Sentiment
File numbers found in text: 001-39366
Show Raw Text
CORRESP 1 filename1.htm CORRESP American Outdoor Brands, Inc. 1800 North Route Z Columbia, Missouri 65202 July 30, 2020 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549 Attention: Edward M. Kelly / Erin M. Purnell, Legal Melissa Raminpour / Beverly A. Singleton, Accounting Re: Acceleration Request for American Outdoor Brands, Inc. Registration Statement on Form 10 File No. 001-39366 Ladies and Gentlemen: Reference is made to the Registration Statement on Form 10 (File No. 001-39366) (as amended to date, the “Registration Statement”), filed by American Outdoor Brands, Inc., a Delaware corporation (the “Company”), with the U.S. Securities and Exchange Commission (the “Commission”). Pursuant to Section 12(d) of the Securities Exchange Act of 1934, as amended, and Rule 12d1-2 promulgated thereunder, the Company hereby requests that the effective date for the Registration Statement be accelerated to 4:00 p.m. Eastern time, on August 3, 2020, or as soon as practicable thereafter. If the Commission has any questions or comments concerning this letter, or if you require any additional information, please feel free to contact Robert S. Kant of Greenberg Traurig, LLP at (602) 445-8302 or Katherine A. Beck of Greenberg Traurig, LLP at (602) 445-8349. The Company requests that it be notified of the effectiveness of the Registration Statement by a telephone call to Mr. Kant or Ms. Beck and that such effectiveness also be confirmed in writing. AMERICAN OUTDOOR BRANDS, INC. By: /s/ Brian D. Murphy Name: Brian D. Murphy Title: President and Chief Executive Officer cc: Robert S. Kant, Greenberg Traurig, LLP Katherine A. Beck, Greenberg Traurig, LLP