CORRESP Filing
MasterBrand, Inc.
Date: Sept. 23, 2025 · CIK: 0001941365 · Accession: 0001193125-25-213452
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-290071
Letter
Re: MasterBrand, Inc.
MasterBrand, Inc. 3300 Enterprise Parkway, Suite 300 Beachwood, Ohio 44122 (877) 622-4782 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: Erin Donahue September 23, 2025
Registration Statement on Form S-4
File No. 333-290071 Dear Ms. Donahue: Pursuant to Rule 461 under the Securities Act of 1933, as amended, MasterBrand, Inc. (the “Company”) respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 (File No. 333-290071), as amended (the “Registration Statement”), be accelerated by the U.S. Securities and Exchange Commission to 4:00 p.m., Eastern time, on September 25, 2025, or as soon as practicable thereafter. The Company respectfully requests to be notified of such effectiveness by a telephone call to the Company’s counsel, Skadden, Arps, Slate, Meagher & Flom LLP, to Marie L. Gibson at (212) 735-3207 or June S. Dipchand at (212) 735-2072, with such effectiveness to also be confirmed in writing to Marie.Gibson@skadden.com or June.Dipchand@skadden.com. * * *
Sincerely,
MasterBrand, Inc.
/s/ Andrean R. Horton
Show Raw Text
CORRESP 1 filename1.htm CORRESP MasterBrand, Inc. 3300 Enterprise Parkway, Suite 300 Beachwood, Ohio 44122 (877) 622-4782 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: Erin Donahue September 23, 2025 Re: MasterBrand, Inc. Registration Statement on Form S-4 File No. 333-290071 Dear Ms. Donahue: Pursuant to Rule 461 under the Securities Act of 1933, as amended, MasterBrand, Inc. (the “Company”) respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 (File No. 333-290071), as amended (the “Registration Statement”), be accelerated by the U.S. Securities and Exchange Commission to 4:00 p.m., Eastern time, on September 25, 2025, or as soon as practicable thereafter. The Company respectfully requests to be notified of such effectiveness by a telephone call to the Company’s counsel, Skadden, Arps, Slate, Meagher & Flom LLP, to Marie L. Gibson at (212) 735-3207 or June S. Dipchand at (212) 735-2072, with such effectiveness to also be confirmed in writing to Marie.Gibson@skadden.com or June.Dipchand@skadden.com. * * * Sincerely, MasterBrand, Inc. /s/ Andrean R. Horton Andrean R. Horton Executive Vice President, Chief Legal Officer and Secretary cc: Marie L. Gibson, Skadden, Arps, Slate, Meagher & Flom LLP June S. Dipchand, Skadden, Arps, Slate, Meagher & Flom LLP