0000000000-21-011913.txt : 20211214 0000000000-21-011913.hdr.sgml : 20211214 20210930153004 ACCESSION NUMBER: 0000000000-21-011913 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210930 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Emerald Holding, Inc. CENTRAL INDEX KEY: 0001579214 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 421775077 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 31910 DEL OBISPO STREET STREET 2: SUITE 200 CITY: SAN JUAN CAPISTRANO STATE: CA ZIP: 92675 BUSINESS PHONE: 949-226-5700 MAIL ADDRESS: STREET 1: 31910 DEL OBISPO STREET STREET 2: SUITE 200 CITY: SAN JUAN CAPISTRANO STATE: CA ZIP: 92675 FORMER COMPANY: FORMER CONFORMED NAME: Emerald Expositions Events, Inc. DATE OF NAME CHANGE: 20170330 FORMER COMPANY: FORMER CONFORMED NAME: Expo Event Holdco, Inc. 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Form 10-K for the Fiscal Year Ended December 31, 2020 Filed February 23, 2021 File No. 001-38076 Dear Mr. Doft: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2020 Note 11. Stockholder's Equity, page 106 1. Please tell us how you determined that your Series A Convertible Participating Preferred Stock should be classified as permanent equity on your balance sheet and your consideration of the guidance in ASC 480-10-S99-3A(3)(f). In closing, 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. David Doft Emerald Holding, Inc. September 30, 2021 Page 2 You may contact Tony Watson at (202) 551-3318 or Angela Lumley at (202) 551-3398 with any questions. FirstName LastNameDavid Doft Sincerely, Comapany NameEmerald Holding, Inc. Division of Corporation Finance September 30, 2021 Page 2 Office of Trade & Services FirstName LastName