<SEC-DOCUMENT>0000109177-20-000012-index.html : 20200409
<SEC-HEADER>0000109177-20-000012.hdr.sgml : 20200409
<ACCEPTANCE-DATETIME>20200304171100
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000109177-20-000012
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20200304

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Spectrum Brands Holdings, 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:		3001 DEMING WAY
		CITY:			MIDDLETON
		STATE:			WI
		ZIP:			53562
		BUSINESS PHONE:		608-275-3340

	MAIL ADDRESS:	
		STREET 1:		3001 DEMING WAY
		CITY:			MIDDLETON
		STATE:			WI
		ZIP:			53562

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HRG GROUP, INC.
		DATE OF NAME CHANGE:	20150311

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>spb-20200304correspg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: spb-20200304correspg001.jpg

</DOCUMENT>
</SEC-DOCUMENT>