<SEC-DOCUMENT>0000109177-20-000012.txt : 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
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			2020 Comment Letter
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						<font style="display: inline;font-family:Georgia;font-size:10pt;">3001 Deming Way</font></p>
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						<font style="display: inline;font-family:Georgia;font-size:10pt;">Middleton, WI 53562-1431 </font></p>
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						<font style="display: inline;font-family:Georgia;font-size:10pt;">P.O. Box 620992</font></p>
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						<font style="display: inline;font-family:Georgia;font-size:10pt;">Middleton, WI 53562-0992</font></p>
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						<font style="display: inline;font-family:Georgia;font-size:10pt;">(608) 275-3340</font></p>
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			<font style="display: inline;font-family:Times New Roman;">March </font><font style="display: inline;font-family:Times New Roman;">4</font><font style="display: inline;font-family:Times New Roman;">, 2</font><font style="display: inline;font-family:Times New Roman;">020</font>
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			<font style="display: inline;font-family:Times New Roman;">Mr. </font><font style="display: inline;font-family:Times New Roman;">Dale Welcome</font>
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			<font style="display: inline;font-family:Times New Roman;">Division of Corporation Finance</font>
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			<font style="display: inline;font-family:Times New Roman;">Securities and Exchange Commission</font>
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			<font style="display: inline;font-family:Times New Roman;">Washington, D.C. 20549</font>
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			<font style="display: inline;font-family:Times New Roman;">RE:&nbsp;&nbsp;Spectrum Brands Holdings, Inc.</font>
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		<p style="margin:0pt 0pt 0pt 36pt;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;line-height:115%;font-size: 11pt">
			<font style="text-indent:0pt;margin-left:0pt; padding-right:20.5pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display: inline;font-family:Times New Roman;"></font><font style="display: inline;font-family:Times New Roman;">Form 10-K for the Fiscal Year Ended September 30, 2019</font></font>
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		<p style="margin:0pt 0pt 0pt 36pt;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;line-height:115%;font-size: 11pt">
			<font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display: inline;font-family:Times New Roman;">Filed November 15, 2019</font></font>
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			<font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display: inline;font-family:Times New Roman;">Form 8-K Filed January 30, 2020</font></font>
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			<font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display: inline;font-family:Times New Roman;">File No. 001-04219</font></font>
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			<font style="display: inline;font-family:Times New Roman;">Dear Mr. </font><font style="display: inline;font-family:Times New Roman;">Welcome</font><font style="display: inline;font-family:Times New Roman;">:</font>
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		<p style="margin:0pt 0pt 10pt;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;line-height:115%;font-size: 11pt">
			<font style="display: inline;font-family:Times New Roman;;font-size: 11pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;">Set forth below is the response of Spectrum Brands Holdings, Inc. </font><font style="display: inline;font-family:Times New Roman;">(</font><font style="display: inline;font-family:Times New Roman;">the &#x201C;Company&#x201D;) to the comment raised by the staff (the &#x201C;Staff&#x201D;) of the Securities and Exchange Commission (the &#x201C;Commission&#x201D;) in a letter to the Company dated </font><font style="display: inline;font-family:Times New Roman;">February 27, 2020 </font><font style="display: inline;font-family:Times New Roman;">(the &#x201C;Comment Letter&#x201D;).&nbsp;&nbsp;For your convenience, the text of the comment in the Comment Letter has been duplicated in bold type to precede the Company&#x2019;s response.</font>
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			<font style="display: inline;font-family:Times New Roman;font-weight:bold;text-decoration:underline;">Form 8-K Filed January 30, 2020</font>
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			<font style="display: inline;font-family:Times New Roman;font-weight:bold;text-decoration:underline;">Exhibit 99.1, page 1</font>
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				<font style="margin:0pt;text-align:justify;text-justify:inter-ideograph;border-bottom:1pt none #D9D9D9;font-family:Calibri;line-height:115%;font-size:11pt;;"> 1.</font>
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			<font style="display: inline;font-family:Times New Roman;font-weight:bold;color:#000000;">In future filings, please revise your bullet point highlights and the discussion in the second paragraph to also present the corresponding GAAP measure related to Adjusted EBITDA with equal or greater prominence.&nbsp;&nbsp;Please refer to Question 102.10 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures.</font></p></td></tr></table></div>
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			<font style="display: inline;font-family:Times New Roman;color:#000000;">The Company respectfully acknowledges the Staff&#x2019;s Comment. </font><font style="display: inline;font-family:Times New Roman;color:#000000;">In response to the Staff&#x2019;s comment, the Company </font><font style="display: inline;font-family:Times New Roman;color:#000000;">reviewed </font><font style="display: inline;font-family:Times New Roman;color:#000000;">Question 102.10 of the </font><font style="display: inline;font-family:Times New Roman;color:#000000;">C&amp;DI </font><font style="display: inline;font-family:Times New Roman;color:#000000;">to address matters of presentation of a non-GAAP measure and its most directly comparable GAAP measure with equal or greater prominence.&nbsp;&nbsp;The Company will make</font><font style="display: inline;font-family:Times New Roman;color:#000000;"> adjustments to the earnings release to present comparable GAAP measures with equal or greater prominence to non-GAAP measures in accordance with the C&amp;DI in future filings.&nbsp; </font>
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			<font style="display: inline;font-family:Times New Roman;color:#000000;">*&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;*</font>
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			<font style="display: inline;"></font><font style="display: inline;">1</font><font style="display: inline;"></font>

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			&nbsp;

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</div><hr size="3" style="color:#999999" width="100%" align="center"></hr><p style="page-break-after:always">&nbsp;</p>
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			<font style="display: inline;font-family:Times New Roman;">Please feel free to contact </font><font style="display: inline;font-family:Times New Roman;">Jeremy W. Smeltser</font><font style="display: inline;font-family:Times New Roman;">, Chief Financial O</font><font style="display: inline;font-family:Times New Roman;">fficer, at (608) 27</font><font style="display: inline;font-family:Times New Roman;">8</font><font style="display: inline;font-family:Times New Roman;">-</font><font style="display: inline;font-family:Times New Roman;">6414</font><font style="display: inline;font-family:Times New Roman;"> or </font><font style="display: inline;font-family:Times New Roman;">Ehsan Zargar</font><font style="display: inline;font-family:Times New Roman;">, General Counsel &amp; </font><font style="display: inline;font-family:Times New Roman;">Corporate </font><font style="display: inline;font-family:Times New Roman;">Secretary at (608) 275-</font><font style="display: inline;font-family:Times New Roman;">4924</font><font style="display: inline;font-family:Times New Roman;"> should you have any further questions regarding this matter.</font>
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						<font style="display: inline;font-family:Times New Roman;">/s/ </font></p>
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						<font style="display: inline;font-family:Times New Roman;">Sincerely,</font></p>
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					<p style="margin:0pt 0pt 12pt;font-family:Calibri;line-height:115%;font-size: 11pt">
						<font style="display: inline;font-family:Times New Roman;">/s/ Jeremy W. Smeltser</font></p>
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					<p style="margin:0pt;font-family:Calibri;line-height:115%;font-size: 11pt">
						<font style="display: inline;font-family:Times New Roman;">Jeremy W. Smeltser</font></p>
					<p style="margin:0pt;font-family:Calibri;line-height:115%;font-size: 11pt">
						<font style="display: inline;font-family:Times New Roman;">Chief Financial Officer</font></p>
					<p style="margin:0pt;font-family:Calibri;line-height:115%;font-size: 11pt">
						<font style="display: inline;font-family:Times New Roman;">Spectrum Brands Holdings, Inc.</font></p>
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			<font style="display: inline;"></font><font style="display: inline;">2</font><font style="display: inline;"></font>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
