Correspondence 0001193125-22-293199 from MasterBrand, Inc. (MBC)
MasterBrand, Inc.
Date: Nov. 28, 2022 · CIK: 0001941365 · Accession: 0001193125-22-293199
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41545
Letter
MASTERBRAND, INC.
One MasterBrand Cabinets Drive
Jasper, Indiana 47546
November 28, 2022
VIA EDGAR SUBMISSION
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attn: Claire Erlanger
Geoffrey Kruczek
SiSi Cheng
Bradley Ecker
Re: MasterBrand, Inc.
Registration Statement on Form 10-12B
File No. 001-41545
Ladies and Gentleman:
Reference is made to the Registration Statement on Form 10 (File No. 001-41545) (as amended, the “Registration Statement”), filed by MasterBrand, Inc. (the “Company”) with the U.S. Securities and Exchange Commission.
The Company hereby requests that the effective date for the Registration Statement be accelerated to 4:00 p.m., Eastern time, on November 30, 2022, or as soon as practicable thereafter, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder.
If the Staff has any further questions or comments concerning this letter, or if you require any additional information, please feel free to contact Samir Gandhi or Scott Williams of Sidley Austin LLP at (212) 839-5684 or (312) 853-7783, respectively. We request that we be notified of the effectiveness of the Registration Statement by a telephone call to Mr. Gandhi and that such effectiveness also be confirmed in writing.
Sincerely,
MasterBrand, Inc.
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CORRESP 1 filename1.htm CORRESP MASTERBRAND, INC. One MasterBrand Cabinets Drive Jasper, Indiana 47546 November 28, 2022 VIA EDGAR SUBMISSION U.S. Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549 Attn: Claire Erlanger Geoffrey Kruczek SiSi Cheng Bradley Ecker Re: MasterBrand, Inc. Registration Statement on Form 10-12B File No. 001-41545 Ladies and Gentleman: Reference is made to the Registration Statement on Form 10 (File No. 001-41545) (as amended, the “Registration Statement”), filed by MasterBrand, Inc. (the “Company”) with the U.S. Securities and Exchange Commission. The Company hereby requests that the effective date for the Registration Statement be accelerated to 4:00 p.m., Eastern time, on November 30, 2022, or as soon as practicable thereafter, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder. If the Staff has any further questions or comments concerning this letter, or if you require any additional information, please feel free to contact Samir Gandhi or Scott Williams of Sidley Austin LLP at (212) 839-5684 or (312) 853-7783, respectively. We request that we be notified of the effectiveness of the Registration Statement by a telephone call to Mr. Gandhi and that such effectiveness also be confirmed in writing. Sincerely, MasterBrand, Inc. /s/ R. David Banyard, Jr. Name: R. David Banyard, Jr. Title: Chief Executive Officer cc: Hiranda Donoghue, Fortune Brands Home & Security, Inc. Samir Gandhi, Sidley Austin LLP Scott Williams, Sidley Austin LLP Adam Gross, Sidley Austin LLP