<SEC-DOCUMENT>0000950103-24-015250.txt : 20241122
<SEC-HEADER>0000950103-24-015250.hdr.sgml : 20241122
<ACCEPTANCE-DATETIME>20241022143141
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950103-24-015250
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20241022

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Crane NXT, Co.
		CENTRAL INDEX KEY:			0000025445
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS FABRICATED METAL PRODUCTS [3490]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				880706021
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		CRANE NXT, CO.
		STREET 2:		950 WINTER STREET, 4TH FLOOR NORTH
		CITY:			WALTHAM
		STATE:			MA
		ZIP:			02451
		BUSINESS PHONE:		781-755-6868

	MAIL ADDRESS:	
		STREET 1:		CRANE NXT, CO.
		STREET 2:		950 WINTER STREET, 4TH FLOOR NORTH
		CITY:			WALTHAM
		STATE:			MA
		ZIP:			02451

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Crane Holdings, Co.
		DATE OF NAME CHANGE:	20220527

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CRANE CO /DE/
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="image_001.jpg" ALT="">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">October 22, 2024</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Disclosure Review Program</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Attn: Patrick Fullem and Laura Nicholson</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.6in"></TD><TD STYLE="width: 0.4in; text-align: left"><B>Re:</B></TD><TD><B>Crane NXT, Co.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in"><B>Definitive Proxy Statement on Schedule
14A</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in"><B>Filed April 11, 2024</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in"><B>File No. 001-01657</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Dear Mr. Fullem and Ms. Nicholson:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Crane NXT, Co. (the &ldquo;<B>Company</B>&rdquo;) is in receipt of a
letter dated October 10, 2024 (the &ldquo;<B>Comment Letter</B>&rdquo;) from the staff (the &ldquo;<B>Staff</B>&rdquo;) of the Division
of Corporate Finance of the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) relating to the above-captioned filing
(the &ldquo;<B>Proxy Statement</B>&rdquo;).</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">For the convenience of the Staff, the comment from the Comment Letter
is restated in italics prior to the response to such comment. All references to page numbers, captions (other than those in the Staff&rsquo;s
comments), sections and exhibits correspond to pages, captions, sections and exhibits in the Proxy Statement.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B><I>Comment:</I></B><I> We note your statement in response to prior
comment two that you will revise future proxy disclosure to provide a more detailed description of how Adjusted EPS, your Company-Selected
Measure, is calculated from the Company&rsquo;s audited financial statements, including by identifying special adjustments and noting
whether such costs are one-time or recurring items. The amount disclosed in the Company-Selected Measure column of the pay versus performance
table and related disclosure for each covered fiscal year should be calculated using the same method as used in the most recently completed
fiscal year, and adjustments made to recurring items may not satisfy this requirement. Please ensure that your tabular and related data
with respect to your Company-Selected Measure reflect this requirement.</I></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in"><B>Response:</B> In calculating Adjusted EPS from the Company&rsquo;s
audited financial statements for purposes of its Company-Selected Measure, the Company has historically made special adjustments to account
for extraordinary items. Such adjustments have not included recurring items. The Company uses a consistent methodology year-over-year
for purposes of calculating Adjusted EPS as the Company-Selected Measure. The Company acknowledges the Staff&rsquo;s comment and will
revise future proxy disclosures to clarify the nature of such special adjustments.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-top: rgb(86,120,187) 3pt solid; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">950 Winter Street, 4th Floor North, Waltham, Massachusetts 02451</P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Please do not hesitate to contact me at (781) 755-6818 if you have any
questions regarding the foregoing or if we can provide any additional information.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Very truly yours,</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><U>/s/ Paul Igoe&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Paul Igoe</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Senior Vice President, General Counsel and Secretary</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 2; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-top: rgb(86,120,187) 3pt solid; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">950 Winter Street, 4th Floor North, Waltham, Massachusetts 02451</P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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