<SEC-DOCUMENT>0000712034-19-000216.txt : 20200114
<SEC-HEADER>0000712034-19-000216.hdr.sgml : 20200114
<ACCEPTANCE-DATETIME>20191120115835
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000712034-19-000216
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20191120

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACCO BRANDS Corp
		CENTRAL INDEX KEY:			0000712034
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANKBOOKS, LOOSELEAF BINDERS & BOOKBINDING & RELATED WORK [2780]
		IRS NUMBER:				362704017
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		FOUR CORPORATE DRIVE
		CITY:			LAKE ZURICH
		STATE:			IL
		ZIP:			60047
		BUSINESS PHONE:		847-541-9500

	MAIL ADDRESS:	
		STREET 1:		FOUR CORPORATE DRIVE
		CITY:			LAKE ZURICH
		STATE:			IL
		ZIP:			60047

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ACCO BRANDS CORP
		DATE OF NAME CHANGE:	20050817

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ACCO WORLD CORP
		DATE OF NAME CHANGE:	19830106
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<!-- Document created using Wdesk 1 -->
		<!-- Copyright 2019 Workiva -->
		<title>Document</title>
	</head>
	<body><div style="font-family:Times New Roman;font-size:10pt;">
<div><a name="s3c6f5789ecb24f4dbfb52b406824e48e"></a></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><div><br></div><div style="line-height:120%;"><img src="accoheader.jpg" alt="accoheader.jpg" style="height:130px;width:310px;"></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">November 20, 2019</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Heather Clark or Jean Yu</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">United States Securities Exchange Commission</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Division of Corporation Finance</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">100 F Street, NE</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Washington, D.C. 20549</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:11pt;">Re: </font><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;</font><font style="font-family:inherit;font-size:12pt;">ACCO Brands Corporation</font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:10pt;"></font><font style="font-family:inherit;font-size:11pt;">Form 10-K for the Year Ended December 31, 2018</font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:10pt;"></font><font style="font-family:inherit;font-size:11pt;">Form 10-Q for the Quarter Ended September 30, 2019</font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:10pt;"></font><font style="font-family:inherit;font-size:11pt;">File No. 001-08454</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Dear Ms. Clark or Ms. Yu,</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">This letter is in response to your comment letter dated November 14, 2019, addressed to Neal V. Fenwick, our Chief Financial Officer.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">In your comment letter, you asked us to respond within ten business days. As agreed in our discussion with you on November 19, 2019, we hereby request that the Commission extend the time for ACCO Brands Corporation to provide the requested response until December 10, 2019.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Please advise the undersigned as soon as possible if there is any question.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:25%;border-collapse:collapse;text-align:left;"><tr><td colspan="1"></td></tr><tr><td style="width:100%;"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Sincerely,</font></div></td></tr><tr><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;/s/ Kathleen D. Hood</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Kathleen D. Hood</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Senior Vice President, </font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Chief Accounting Officer</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div><br></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</div></body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>accoheader.jpg
<TEXT>
begin 644 accoheader.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  (! 0(! 0(" @(" @(" P4# P,#
M P8$! ,%!P8'!P<&!P<("0L)" @*" <'"@T*"@L,# P,!PD.#PT,#@L,# S_
MVP!# 0(" @,# P8# P8," <(# P,# P,# P,# P,# P,# P,# P,# P,# P,
M# P,# P,# P,# P,# P,# P,# P,# S_P  1" !B .D# 2(  A$! Q$!_\0
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M?B]I/['_ (E\;:!J>NKK>J^$I;:RTU]1NKZ_O;X7DC27WEW'$$XAS''''G)
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MRS%G!VHC<G&3]%1[MB[L;L<XZ9I#'4444 %%%% '\P/Q*_Y*5XC_ .PM=?\
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MM;+I?5OO;0*^_P#_ (-UO^3N/&'_ &*__MU#7P!7W_\ \&ZW_)W'C#_L5_\
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M\-:/X$OO"\FH>*-0\/W\+QM9W>JR2K&[3"<SJW#B82C>'W$Y)K3\&_LS^%_
MVKQ7]JNJ3WT;W\K7%U?23R3/?>1]H9RQY+?9XL?W<'&,UX)X.\1>)M=^#WQ,
ML_&&E>)M4\577C"*UTBTNKA[:,7MQ:6QBAC:VE)6U@9V8G=M\M222Q;&Y\>[
M/3?!'[,^C>&]-\97%S?>"+GRI;>^>]:7Q3=6UON:R>:)UF#2-*C#:S?-M&&
M(H ]9TC]EOPKX=6T2P_M>QAM]'BT.:&#4)5CU"UBB>*)9USB1D1V"L?FYZG
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M%#M9UV]M7N="^'=_>:W<+LW+)<^=(MM'CNV[,@'_ $RKZ4_X*V?#C6_VHO\
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-** "BBB@ HHHH __V0$!

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