United States securities and exchange commission logo
May 28, 2024
Mark Erceg
Chief Financial Officer
Newell Brands, Inc.
6655 Peachtree Dunwoody Road
Atlanta, GA 30328
Re: Newell Brands, Inc.
Registration
Statement on Form S-3
Filed May 20, 2024
File No. 333-279561
Dear Mark Erceg:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact Juan
Grana at 202-551-6034 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Joel T. May, Esq.