SEC Comment Letter 0000000000-24-001314 to Loar Holdings Inc. (LOAR) (CIK 0002000178) (LOAR)
Loar Holdings Inc. (LOAR) (CIK 0002000178)
Date: Feb. 2, 2024 · CIK: 0002000178 · Accession: 0000000000-24-001314
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United States securities and exchange commission logo February 2, 2024 Dirkson Charles Chief Executive Officer Loar Holdings Inc. 20 New King Street White Plains, NY 10604 Re:Loar Holdings Inc. Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted January 19, 2024 CIK No. 0002000178 Dear Dirkson Charles: We have reviewed your amended draft registration statement and have the following comment(s). Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to this letter and your amended draft registration statement or filed registration statement, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our January 10, 2024 letter. Amendment No. 1 to Draft Registration Statement on Form S-1 submitted January 19, 2024 Exclusive Forum, page 88 1.Disclosure on page 40 indicates the federal district courts of the United States of America will be the exclusive forum for actions arising under the Securities Act and the Exchange Act. Disclosure on page 89 indicates the federal district courts of the United States of America will be the exclusive forum for actions arising under the Securities Act. Please reconcile.
FirstName LastNameDirkson Charles Comapany NameLoar Holdings Inc. February 2, 2024 Page 2 FirstName LastName Dirkson Charles Loar Holdings Inc. February 2, 2024 Page 2 Notes to Consolidated Financial Statements 9. Environmental Costs, page F-17 2.We note your response to prior comment 17. Please revise your disclosure accordingly. Please contact Andi Carpenter at 202-551-3645 or Melissa Gilmore at 202-551-3777 if you have questions regarding comments on the financial statements and related matters. Please contact Patrick Fullem at 202-551-8337 or Asia Timmons-Pierce at 202-551-3754 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Aslam A. Rawoof
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United States securities and exchange commission logo
February 2, 2024
Dirkson Charles
Chief Executive Officer
Loar Holdings Inc.
20 New King Street
White Plains, NY 10604
Re:Loar Holdings Inc.
Amendment No. 1 to Draft Registration Statement on Form S-1
Submitted January 19, 2024
CIK No. 0002000178
Dear Dirkson Charles:
We have reviewed your amended draft registration statement and have the following
comment(s).
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe a comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing the information you provide in response to this letter and your amended
draft registration statement or filed registration statement, we may have additional
comments. Unless we note otherwise, any references to prior comments are to comments in our
January 10, 2024 letter.
Amendment No. 1 to Draft Registration Statement on Form S-1 submitted January 19, 2024
Exclusive Forum, page 88
1.Disclosure on page 40 indicates the federal district courts of the United States of America
will be the exclusive forum for actions arising under the Securities Act and the Exchange
Act. Disclosure on page 89 indicates the federal district courts of the United States of
America will be the exclusive forum for actions arising under the Securities Act. Please
reconcile.
FirstName LastNameDirkson Charles
Comapany NameLoar Holdings Inc.
February 2, 2024 Page 2
FirstName LastName
Dirkson Charles
Loar Holdings Inc.
February 2, 2024
Page 2
Notes to Consolidated Financial Statements
9. Environmental Costs, page F-17
2.We note your response to prior comment 17. Please revise your disclosure accordingly.
Please contact Andi Carpenter at 202-551-3645 or Melissa Gilmore at 202-551-3777 if
you have questions regarding comments on the financial statements and related matters. Please
contact Patrick Fullem at 202-551-8337 or Asia Timmons-Pierce at 202-551-3754 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Aslam A. Rawoof