TEXT-EXTRACT 2 filename2.txt September 6, 2024 Samantha Stoddard Executive Vice President and Chief Financial Officer JELD-WEN Holding, Inc. 2645 Silver Crescent Drive Charlotte, NC 28273 Re: JELD-WEN Holding, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 001-38000 Dear Samantha Stoddard: 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