Correspondence 0001193125-23-232556 from WK Kellogg Co (KLG) (CIK 0001959348)
WK Kellogg Co (KLG) (CIK 0001959348)
Date: Sept. 11, 2023 · CIK: 0001959348 · Accession: 0001193125-23-232556
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File numbers found in text: 001-41755
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CORRESP 1 filename1.htm CORRESP WK Kellogg Co One Kellogg Square Battle Creek, Michigan 49016 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549 Attention: Ernest Green Andrew Blume Erin Donahue Asia Timmons-Pierce Re: WK Kellogg Co Registration Statement on Form 10 File No. 001-41755 Ladies and Gentlemen: In accordance with Rule 12d1-2 promulgated under the Securities Exchange Act of 1934, as amended, WK Kellogg Co hereby respectfully requests that the effective date of its Registration Statement on Form 10 (File No. 001-41755) (the “Registration Statement”) be accelerated by the Securities and Exchange Commission to 9:00 a.m., New York City time, on September 12, 2023, or as soon thereafter as practicable. It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Ashley Sinclair at (312) 862-3928, with written confirmation sent to the address listed on the cover of the Registration Statement to follow. Sincerely, WK KELLOGG CO By: /s/ Gary Pilnick Name: Gary Pilnick Title: President