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U.S. Securities and Exchange Commission

Securities Exchange Act of 1934
Rule 12h-3

May 12, 2014

Response of the Office of Chief Counsel
Division of Corporation Finance


Beam Inc. (k/n/a Beam Suntory Inc.)
Incoming letter dated May 9, 2014

Based on the facts presented, the Division will not object if Beam stops filing periodic and current reports under the Securities Exchange Act of 1934, including its quarterly report on Form 10-Q for the quarter ended March 31, 2014. We assume that, consistent with the representations made in your letter, Beam will file a certification on Form 15 making an appropriate claim under Exchange Act Rule 12h-3 on or before the due date of its Form 10-Q for the quarter ended March 31, 2014.

This position is based on the representations made to the Division in your letter. Any different facts or conditions might require the Division to reach a different conclusion. Further, this response expresses the Division’s position on enforcement action only and does not express any legal conclusion on the question presented.


Erin E. Martin
Senior Attorney

Incoming Letter:

The Incoming Letter is in Acrobat format.


Modified: 05/16/2014