TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 22, 2023 David V. Barry Chief Financial Officer Fortune Brands Innovations, Inc. 520 Lake Cook Road Deerfield, Illinois 60015-5611 Re: Fortune Brands Innovations, Inc. Form 10-K for the Year Ended December 31, 2022 Form 8-K furnished January 23, 2023 Form 8-K furnished February 16, 2023 Form 8-K furnished April 26, 2023 File No. 001-35166 Dear David V. Barry: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing