SEC Comment Letter 0000000000-24-010423 to Hayward Holdings, Inc. (HAYW)
Hayward Holdings, Inc.
Date: Sept. 13, 2024 · CIK: 0001834622 · Accession: 0000000000-24-010423
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File numbers found in text: 001-40208
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September 13, 2024
Eifion Jones
Chief Financial Officer
Hayward Holdings, Inc.
1415 Vantage Park Drive
Suite 400
Charlotte, NC 28203
Re:Hayward Holdings, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-40208
Dear Eifion Jones:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Susan Canning