<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
<schemaVersion>X0202</schemaVersion>
<headerData>
<submissionType>SCHEDULE 13G/A</submissionType>
<previousAccessionNumber>0000929638-25-003049</previousAccessionNumber>
<filerInfo>
<filer>
<filerCredentials>
<cik>0001741675</cik>
<ccc>XXXXXXXX</ccc>
</filerCredentials>
</filer>
<liveTestFlag>LIVE</liveTestFlag>



</filerInfo>
</headerData>
<formData>
<coverPageHeader>
<amendmentNo>3</amendmentNo>
<securitiesClassTitle>Common Stock, $0.01 par value</securitiesClassTitle>
<eventDateRequiresFilingThisStatement>06/30/2026</eventDateRequiresFilingThisStatement>
<issuerInfo>
<issuerCik>0000109177</issuerCik>
<issuerName>Spectrum Brands Holdings, Inc.</issuerName>
<issuerCusips>
<issuerCusipNumber>84790A105</issuerCusipNumber>
</issuerCusips>
<issuerPrincipalExecutiveOfficeAddress>
<com:street1>3001 DEMING WAY</com:street1>
<com:city>MIDDLETON</com:city>
<com:stateOrCountry>WI</com:stateOrCountry>
<com:zipCode>53562</com:zipCode>
</issuerPrincipalExecutiveOfficeAddress>
</issuerInfo>
<designateRulesPursuantThisScheduleFiled>
<designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
</designateRulesPursuantThisScheduleFiled>
</coverPageHeader>
<coverPageHeaderReportingPersonDetails>

<reportingPersonName>Callodine Capital Management, LP</reportingPersonName>
<citizenshipOrOrganization>DE</citizenshipOrOrganization>
<reportingPersonBeneficiallyOwnedNumberOfShares>
<soleVotingPower>0</soleVotingPower>
<sharedVotingPower>1738825</sharedVotingPower>
<soleDispositivePower>0</soleDispositivePower>
<sharedDispositivePower>1738825</sharedDispositivePower>
</reportingPersonBeneficiallyOwnedNumberOfShares>
<reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1738825</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
<aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
<classPercent>7.56</classPercent>
<typeOfReportingPerson>IA</typeOfReportingPerson>
</coverPageHeaderReportingPersonDetails>
<coverPageHeaderReportingPersonDetails>

<reportingPersonName>James S. Morrow</reportingPersonName>
<citizenshipOrOrganization>X1</citizenshipOrOrganization>
<reportingPersonBeneficiallyOwnedNumberOfShares>
<soleVotingPower>0</soleVotingPower>
<sharedVotingPower>1738825</sharedVotingPower>
<soleDispositivePower>0</soleDispositivePower>
<sharedDispositivePower>1738825</sharedDispositivePower>
</reportingPersonBeneficiallyOwnedNumberOfShares>
<reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1738825</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
<aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
<classPercent>7.56</classPercent>
<typeOfReportingPerson>IN</typeOfReportingPerson>
<typeOfReportingPerson>HC</typeOfReportingPerson>
</coverPageHeaderReportingPersonDetails>
<items>
<item1>
<issuerName>Spectrum Brands Holdings, Inc.</issuerName>
<issuerPrincipalExecutiveOfficeAddress>3001 DEMING WAY, MIDDLETON, Wisconsin, 53562</issuerPrincipalExecutiveOfficeAddress>
</item1>
<item2>
<filingPersonName>Callodine Capital Management, LP &#13;
James S. Morrow&#13;
&#13;
Shares reported herein for Callodine Capital Management, LP ("Callodine") represent shares held for the benefit of investment advisory clients of Callodine.  Shares reported herein for Mr. Morrow represent the above referenced shares reported for Callodine.  Mr. Morrow is the managing member of the general partner of Callodine.  Each of the Reporting Persons disclaims beneficial ownership of the shares reported herein except to the extent of its or his pecuniary interest therein.</filingPersonName>
<principalBusinessOfficeOrResidenceAddress>Callodine Capital Management, LP&#13;
James S. Morrow&#13;
c/o Callodine Capital Management, LP&#13;
Two International Place, Suite 1830&#13;
Boston, MA 02110</principalBusinessOfficeOrResidenceAddress>
<citizenship>Callodine Capital Management, LP - Delaware&#13;
&#13;
James S. Morrow - United States</citizenship>
</item2>
<item3>
<notApplicableFlag>N</notApplicableFlag>
<typeOfPersonFiling>IA</typeOfPersonFiling>
<typeOfPersonFiling>HC</typeOfPersonFiling>
</item3>
<item4>
<amountBeneficiallyOwned>1,738,825</amountBeneficiallyOwned>
<classPercent>7.56%</classPercent>
<numberOfSharesPersonHas>
<solePowerOrDirectToVote>0</solePowerOrDirectToVote>
<sharedPowerOrDirectToVote>1,738,825</sharedPowerOrDirectToVote>
<solePowerOrDirectToDispose>0</solePowerOrDirectToDispose>
<sharedPowerOrDirectToDispose>1,738,825&#13;
&#13;
The percentages reported herein with respect to the Reporting Persons' holdings are calculated based upon a statement in the Issuer's proxy statement filed with the Securities and Exchange Commission on June 26, 2026, that there were 22,995,596 shares of Common Stock, par value $0.01 per share, of the Issuer outstanding as of June 12, 2026.</sharedPowerOrDirectToDispose>
</numberOfSharesPersonHas>
</item4>
<item5>
<notApplicableFlag>Y</notApplicableFlag>
</item5>
<item6>
<notApplicableFlag>Y</notApplicableFlag>
</item6>
<item7>
<notApplicableFlag>Y</notApplicableFlag>
</item7>
<item8>
<notApplicableFlag>Y</notApplicableFlag>
</item8>
<item9>
<notApplicableFlag>Y</notApplicableFlag>
</item9>
<item10>
<notApplicableFlag>N</notApplicableFlag>
<certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under § 240.14a-11.</certifications>
</item10>
</items>
<exhibitInfo>Exhibit 99.1 - Joint Filing Statement, incorporated by reference to Exhibit 99.1 to the Schedule 13G filed on August 14, 2025 by the Reporting Persons with respect to the Issuer.</exhibitInfo>
<signatureInformation>
<reportingPersonName>Callodine Capital Management, LP</reportingPersonName>
<signatureDetails>
<signature>By: Callodine Capital Management, LLC, Its General Partner, By: James S. Morrow, Managing Member</signature>
<title>/s/ James S. Morrow, Managing Member</title>
<date>08/14/2026</date>
</signatureDetails>
</signatureInformation>
<signatureInformation>
<reportingPersonName>James S. Morrow</reportingPersonName>
<signatureDetails>
<signature>/s/ James S. Morrow</signature>
<title>James S. Morrow</title>
<date>08/14/2026</date>
</signatureDetails>
</signatureInformation>
</formData>
</edgarSubmission>
