SEC Company Response from Qnity Electronics, Inc. (Q) (CIK 0002058873) (Q) — Sep 29, 2025
Qnity Electronics, Inc. (Q) (CIK 0002058873)
Date: Sept. 29, 2025 · CIK: 0002058873 · Accession: 0001193125-25-223788
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File numbers found in text: 001-42619
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CORRESP 1 filename1.htm CORRESP VIA EDGAR September 29, 2025 Office of Manufacturing Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attn: Thomas Jones Re: Qnity Electronics, Inc. Registration Statement on Form 10-12B File No. 001-42619 Dear Mr. Jones: Reference is made to the Registration Statement on Form 10 (File No. 001-42619) (as amended, the “Registration Statement”), filed by Qnity Electronics, Inc. (the “Company”) with the U.S. Securities and Exchange Commission (the “Commission”). The Company hereby respectfully requests that the effective date of the Registration Statement be accelerated to 5 p.m., Eastern time, on September 30, 2025, 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 promulgated thereunder. If the staff of the Commission has any questions or comments concerning this letter, or if you require any additional information, please feel free to contact Ryan J. Dzierniejko of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-3712. The Company requests that it be notified of the effectiveness of the Registration Statement by a telephone call to Mr. Dzierniejko and that such effectiveness also be confirmed in writing. [Remainder of Page Intentionally Left Blank] Very truly yours, QNITY ELECTRONICS, INC. By: /s/ Jon Kemp Name: Jon Kemp Title: Chief Executive Officer