<SEC-DOCUMENT>0000950142-16-002838.txt : 20160229
<SEC-HEADER>0000950142-16-002838.hdr.sgml : 20160229
<ACCEPTANCE-DATETIME>20160115172247
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950142-16-002838
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160115

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HRG GROUP, INC.
		CENTRAL INDEX KEY:			0000109177
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				741339132
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		450 PARK AVENUE
		STREET 2:		29TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		212-906-8548

	MAIL ADDRESS:	
		STREET 1:		450 PARK AVENUE
		STREET 2:		29TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HARBINGER GROUP INC.
		DATE OF NAME CHANGE:	20091224

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ZAPATA CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ZAPATA NORNESS INC
		DATE OF NAME CHANGE:	19720314
</SEC-HEADER>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center">&#160;</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center">Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center">1285 Avenue of the Americas</div>

<div style="MARGIN-BOTTOM: 36pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center">New York, New York 10019-6064</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: right; MARGIN-LEFT: 288pt">January 15, 2016</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left"><u>VIA EDGAR</u></div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Securities and Exchange Commission</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">100 F Street, N.E.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Washington, D.C. 20549</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center">HRG Group, Inc.</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center"><u>Registration Statement on Form S-4</u></div>

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<div style="MARGIN-BOTTOM: 11pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Ladies and Gentlemen:</div>

<div style="MARGIN-BOTTOM: 11pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">On behalf of our client, HRG Group, Inc., a Delaware corporation (the &#8220;Company&#8221;), we are transmitting for filing with the Securities and Exchange Commission in electronic form a Registration Statement on Form S-4 (the &#8220;Registration Statement&#8221;), in connection with the proposed registration under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), of the offer to exchange $140,000,000 aggregate principal amount of the Company&#8217;s 7.750% Senior Notes due 2022 and $260,000,000 aggregate principal amount of the Company&#8217;s 7.875% Senior Secured Notes due 2019 for a corresponding and like principal amount of substantially similar notes that were issued in transactions exempt from registration under the Securities Act.</div>

<div style="MARGIN-BOTTOM: 11pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">The Company has informed us that the filing fee in the amount of $40,280 was wired to the Securities and Exchange Commission&#8217;s account at U.S. Bank, N.A.</div>

<div style="MARGIN-BOTTOM: 11pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; TEXT-INDENT: 36pt">Should you have any questions regarding the Registration Statement, please feel free to contact the undersigned at (212) 373-3309 or rrusso@paulweiss.com.</div>

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<td style="WIDTH: 30%" valign="top">Very truly yours,</td>
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<td style="WIDTH: 30%; BORDER-BOTTOM: #000000 2px solid" valign="top" nowrap="nowrap" align="left">/s/&#160;Raphael M. Russo</td>
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<td style="WIDTH: 30%" valign="bottom" nowrap="nowrap" align="left">Raphael M. Russo</td>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Ehsan Zargar, Esq.</div>

<div style="TEXT-ALIGN: left">HRG Group, Inc.</div>

<div style="TEXT-ALIGN: left">ezargar@HRGgroup.com</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center">HRG Group, Inc.</div>

450 Park Avenue, 29<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> Floor</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center">New York, NY 10022</div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: right">&#160;January 15, 2016</div>

<div style="MARGIN-BOTTOM: 12pt"><br />
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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left"><u>VIA EDGAR</u></div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Securities and Exchange Commission<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br />
</font>100 F Street, N.E.<font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br />
</font>Washington, D.C. 20549</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center">HRG Group, Inc.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center"><u>Registration Statement on Form S-4</u></div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Ladies and Gentlemen:</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; TEXT-INDENT: 72pt">HRG Group, Inc. (the &#8220;Company&#8221;) has filed a registration statement on Form S-4 (the &#8220;Registration Statement&#8221;) for the proposed registration under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), of $140,000,000 aggregate principal amount of the Company&#8217;s 7.750% Senior Notes due 2022 and $260,000,000 aggregate principal amount of the Company&#8217;s 7.875% Senior Secured Notes due 2019 (together, the &#8220;Exchange Notes&#8221;) to be offered in exchange (the &#8220;Exchange Offer&#8221;) for a corresponding and like amount of the Company&#8217;s outstanding 7.750% Senior Notes due 2022 and 7.875% Senior Secured Notes due 2019 that were issued in transactions exempt from registration under the Securities Act (the &#8220;Existing Notes&#8221;).&#160; The Company is registering the Exchange Notes in reliance upon the position enunciated by the Staff of the Securities and Exchange Commission (the &#8220;Staff&#8221;) in <font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><u>Exxon Capital Holdings Corporation</u></font>, SEC No-Action Letter (April 13, 1988), and in <font style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif"><u>Morgan Stanley &amp; Co. Incorporated</u></font>, SEC No-Action Letter (June 5, 1991).</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; TEXT-INDENT: 72pt">The Company represents that neither it nor any of its affiliates has entered into any arrangement or understanding with any person to distribute the Exchange Notes to be received in the Exchange Offer and, to the best of the Company&#8217;s information and belief, each person participating in the Exchange Offer will be acquiring the Exchange Notes in its ordinary course of business and will have no arrangement or understanding with any person to participate in the distribution of the Exchange Notes to be received in the Exchange Offer.&#160; In this regard, the Company will make each person participating in the Exchange Offer aware (through the Exchange Offer prospectus or otherwise) that if such person has any arrangement or understanding with respect to the distribution of the Exchange Notes to be acquired in the Exchange Offer, such person (i)&#160;could not rely on the Staff position enunciated in the aforementioned no action letters and (ii)&#160;must comply with the registration and prospectus delivery requirements of the Securities Act in connection with any resale transaction.&#160; The Company acknowledges that such a resale transaction by such person participating in the Exchange Offer pursuant to such arrangement or understanding for the </div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">purpose of distributing the Exchange Notes should be covered by an effective registration statement containing the selling security holder information required by Item 507 of Regulation S-K promulgated under the Securities Act.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; TEXT-INDENT: 72pt">The Company will also make each person participating in the Exchange Offer aware (through the Exchange Offer prospectus or otherwise) that it is the position of the Staff that any broker-dealer that holds the Existing Notes for its own account acquired as a result of market-making activities or other trading activities, and that receives the Exchange Notes in exchange for the Existing Notes pursuant to the Exchange Offer, may be a statutory underwriter and must deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of the Exchange Notes and must confirm that it has not entered into any arrangement or understanding with the Company or any of its affiliates to distribute the Exchange Notes.&#160; Each such broker-dealer must acknowledge that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of the Exchange Notes.</div>

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<td valign="top" colspan="2">Very truly yours,</td>
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<td valign="top" colspan="2"><strong>HRG Group, Inc.</strong></td>
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<div style="TEXT-ALIGN: left; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt">By: </div>
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<td style="WIDTH: 30%; BORDER-BOTTOM: #000000 2px solid" valign="top" nowrap="nowrap" align="left">/s/&#160;George C. Nicholson</td>
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<td style="WIDTH: 5%" valign="top">Name:&#160;</td>
<td style="WIDTH: 30%" valign="bottom" nowrap="nowrap" align="left">George C. Nicholson</td>
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<td style="WIDTH: 5%" valign="top">Title:&#160;</td>
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<div>Senior Vice President, Chief Accounting Officer and Acting Chief Financial Officer</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">cc:</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left">Raphael M. Russo, Esq.</div>

<div style="TEXT-ALIGN: left">Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP</div>
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