0000000000-19-016679.txt : 20200221 0000000000-19-016679.hdr.sgml : 20200221 20191220115247 ACCESSION NUMBER: 0000000000-19-016679 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20191220 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Avanos Medical, Inc. CENTRAL INDEX KEY: 0001606498 STANDARD INDUSTRIAL CLASSIFICATION: ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842] IRS NUMBER: 464987888 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 5405 WINDWARD PARKWAY CITY: ALPHARETTA STATE: GA ZIP: 30004 BUSINESS PHONE: 678-425-9273 MAIL ADDRESS: STREET 1: 5405 WINDWARD PARKWAY CITY: ALPHARETTA STATE: GA ZIP: 30004 FORMER COMPANY: FORMER CONFORMED NAME: Halyard Health, Inc. DATE OF NAME CHANGE: 20140424 PUBLIC REFERENCE ACCESSION NUMBER: 0001606498-19-000018 LETTER 1 filename1.pdf begin 644 filename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filename2.txt December 20, 2019 Renato Negro Vice President and Controller Avanos Medical, Inc. 5405 Windward Parkway, Suite 100 South Alpharetta, Georgia 30004 Re: Avanos Medical, Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Response Dated December 18, 2019 File No. 001-36440 Dear Mr. Negro: We have reviewed your December 18, 2019 response to our comment letter and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments 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 comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our November 26, 2019 letter. Form 10-K for the Fiscal Year Ended December 31, 2018 Item 8. Financial Statements and Supplementary Data Note 1. Revenue Recognition and Accounts Receivable, page 39 1. In response to prior comment 2 you reference the requirements of Item 101(c)(1)(i) of Regulation S-K, which refers to disclosure of the amount or percentage of total revenue. We note that you only disclose that these categories accounted for more than 10% of total sales. Please clarify how your disclosure complies with the guidance in Item 101 of Regulation S-K. 2. In response to comment 2 you state that you considered the disclosure requirement in ASC 280-10-50-40 and concluded that the Pain Management and Chronic Care categories each represent a group of similar products. Based on the products on your website, it is not clear how these categories each represent a group of similar products. Please provide Renato Negro Avanos Medical, Inc. December 20, 2019 Page 2 us your analysis of how you determined that these are similar products, including the specific factors you considered. You may contact Michael Fay, Staff Accountant, at 202-551-3812 or Brian Cascio, Accounting Branch Chief, at 202-551-3676 with any questions. FirstName LastNameRenato Negro Sincerely, Comapany NameAvanos Medical, Inc. Division of Corporation Finance December 20, 2019 Page 2 Office of Life Sciences FirstName LastName

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