-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, HkKbxBMz1Umf/C/Nyn4s2xZe/c6H0YeeBXv0zaQiQLuUhQpTEShAmYup8flkG17b v/EhAJ54LJIEmrBCv2wN7g== 0000000000-06-018494.txt : 20061206 0000000000-06-018494.hdr.sgml : 20061206 20060419180353 ACCESSION NUMBER: 0000000000-06-018494 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060419 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: FORTUNE BRANDS INC CENTRAL INDEX KEY: 0000789073 STANDARD INDUSTRIAL CLASSIFICATION: HEATING EQUIP, EXCEPT ELEC & WARM AIR & PLUMBING FIXTURES [3430] IRS NUMBER: 133295276 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 520 LAKE COOK ROAD CITY: DEERFIELD STATE: IL ZIP: 60015 BUSINESS PHONE: 8474844400 MAIL ADDRESS: STREET 1: 520 LAKE COOK ROAD CITY: DEERFIELD STATE: IL ZIP: 60015 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN BRANDS INC /DE/ DATE OF NAME CHANGE: 19920703 LETTER 1 filename1.txt MAIL STOP April 19, 2006 Mark A. Roche, Esq. Senior Vice President, General Counsel and Secretary Fortune Brands, Inc. 520 Lake Cook Road Deerfield, Illinois 60015 RE: Fortune Brands, Inc. Registration Statement on Form S-4 File No. 333- 131990 Filed April 12, 2006 Dear Mr. Roche: We have reviewed your amended filing and have the following comments. Feel free to call us at the telephone numbers listed at the end of this letter. Tax Opinions/IRS Rulings, page 54 1. Please update this section to reflect the receipt of the required tax opinions and satisfaction of the condition. Consequences of the Mergers to U.S. Holders, page 55 2. Please revise to clearly state whose opinion is being given in this section. The use of the phrase "in accordance" is also confusing. Please also clarify who is opining on the tax consequences that are discussed in this section. 3. Please clarify whether you are providing a long or a short-form tax opinion. If you choose a long-form opinion, please ensure that the discussion of the consequences to U.S. holders is included in the exhibits and summarized in the prospectus. If you choose a short- form opinion, ensure that the exhibits clearly confirm that the opinion set forth in the prospectus is the opinion of counsel, and the disclosure in the prospectus clearly states that the discussion is counsel`s opinion. Exhibit 8.1 4. Please remove language from the last paragraph of the opinion that it may only be relied upon by the board of directors. Exhibit 8.2 5. We note that counsel has consented to the reproduction of the opinion as an exhibit to the registration statement; however, counsel has not consented to the prospectus discussion. Please revise. Please contact Craig Slivka at (202) 555-3729 or Chris Edwards, Special Counsel, at (202) 551-3742 with any questions. Sincerely, Pamela A. Long Assistant Director cc: Gregory J. Bynan, Esq. Winston & Strawn, LLP (312) 558-5700 Mark A. Roche, Esq. Fortune Brands, Inc. Page 1 of 2 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----