0000712034-19-000218.txt : 20200114 0000712034-19-000218.hdr.sgml : 20200114 20191210150905 ACCESSION NUMBER: 0000712034-19-000218 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20191210 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ACCO BRANDS Corp CENTRAL INDEX KEY: 0000712034 STANDARD INDUSTRIAL CLASSIFICATION: BLANKBOOKS, LOOSELEAF BINDERS & BOOKBINDING & RELATED WORK [2780] IRS NUMBER: 362704017 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: FOUR CORPORATE DRIVE CITY: LAKE ZURICH STATE: IL ZIP: 60047 BUSINESS PHONE: 847-541-9500 MAIL ADDRESS: STREET 1: FOUR CORPORATE DRIVE CITY: LAKE ZURICH STATE: IL ZIP: 60047 FORMER COMPANY: FORMER CONFORMED NAME: ACCO BRANDS CORP DATE OF NAME CHANGE: 20050817 FORMER COMPANY: FORMER CONFORMED NAME: ACCO WORLD CORP DATE OF NAME CHANGE: 19830106 CORRESP 1 filename1.htm Document


accoheader.jpg
December 10, 2019


Heather Clark or Jean Yu
United States Securities Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549


Re:     ACCO Brands Corporation
Form 10-K for the Year Ended December 31, 2018
Form 10-Q for the Quarter Ended September 30, 2019
File No. 001-08454

Dear Ms. Clark or Ms. Yu,

This letter is in response to your comment letter dated November 14, 2019, addressed to Neal V. Fenwick, Chief Financial Officer of ACCO Brands Corporation.

As discussed with you on November 19, our period to respond was extended to December 10. As agreed with you on December 9, 2019, we hereby request that the Commission extend the time for ACCO Brands Corporation to provide the requested response until December 20, 2019.

Please advise the undersigned as soon as possible if there is any question.



Sincerely,
 /s/ Kathleen D. Hood
Kathleen D. Hood
Senior Vice President,
Chief Accounting Officer



GRAPHIC 2 accoheader.jpg begin 644 accoheader.jpg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end