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Correspondence 0001104659-24-123718 from GPGI, Inc. (GPGI)

GPGI, Inc.
Date: Nov. 27, 2024 · CIK: 0001823144 · Accession: 0001104659-24-123718

AI Filing Summary & Sentiment

File numbers found in text: 001-39687

Referenced dates: November 5, 2024

Date
November 27, 2024
Author
/s/ David A.P. Marshall
Form
CORRESP
Company
GPGI, Inc.

Letter

Securities and Exchange Commission Division of Corporation Finance Washington, D.C. 20549 RE: CompoSecure, Inc. Form 10-K For the Fiscal Year Ended December 31, 2023 File No. 001-39687

Dear Sirs:

I refer to your comment letter dated November 5, 2024 to Timothy Fitzsimmons of CompoSecure, Inc. (the “Company”) and my telephone correspondence with Mr. Niethamer on November 27, 2024 regarding the due date for responding to your letter. The Company has requested a further extension of the due date in order to have sufficient time for compilation and review by the Company and its advisors of the responses to the Staff’s comments. The Company confirms that it intends to submit its responses to the Staff’s comments by December 6, 2024.

The Company appreciates your cooperation in extending the deadline for its response.

Very truly yours,
/s/ David A.P. Marshall

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CORRESP
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Direct Dial: (212) 373-3369

Email: dmarshall@paulweiss.com

November 27, 2024

By EDGAR

Mark Brunhofer and Jason Niethamer

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 RE: CompoSecure, Inc.

Form 10-K For the Fiscal Year Ended December 31, 2023

File No. 001-39687

Dear Sirs:

I refer to your comment letter dated November 5, 2024 to Timothy
Fitzsimmons of CompoSecure, Inc. (the “Company”) and my telephone correspondence with Mr. Niethamer on November 27,
2024 regarding the due date for responding to your letter. The Company has requested a further extension of the due date in order to have
sufficient time for compilation and review by the Company and its advisors of the responses to the Staff’s comments. The Company
confirms that it intends to submit its responses to the Staff’s comments by December 6, 2024.

The Company appreciates your cooperation in extending the deadline
for its response.

    Very truly yours,

    /s/ David A.P. Marshall

    David A.P. Marshall

 cc: Steven J. Feder, CompoSecure, Inc.

John C. Kennedy, Paul, Weiss, Rifkind, Wharton & Garrison LLP