0000950142-13-002452.txt : 20140203 0000950142-13-002452.hdr.sgml : 20140203 20131220153227 ACCESSION NUMBER: 0000950142-13-002452 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131220 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PRICE PFISTER INC CENTRAL INDEX KEY: 0000814857 STANDARD INDUSTRIAL CLASSIFICATION: HEATING EQUIP, EXCEPT ELEC & WARM AIR & PLUMBING FIXTURES [3430] IRS NUMBER: 953844796 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 13500 PAXTRON ST CITY: PACOIMA STATE: CA ZIP: 91331 BUSINESS PHONE: 8188961141 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Spectrum Brands, Inc. CENTRAL INDEX KEY: 0001028985 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690] IRS NUMBER: 222423556 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 601 RAYOVAC DRIVE CITY: MADISON STATE: WI ZIP: 53711 BUSINESS PHONE: 608-275-3340 MAIL ADDRESS: STREET 1: 601 RAYOVAC DRIVE CITY: MADISON STATE: WI ZIP: 53711 FORMER COMPANY: FORMER CONFORMED NAME: RAYOVAC CORP DATE OF NAME CHANGE: 19961213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DB Online, LLC CENTRAL INDEX KEY: 0001328872 IRS NUMBER: 200895221 STATE OF INCORPORATION: HI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: SIX CONCOURSE PARKWAY STREET 2: SUITE 3300 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-6200 MAIL ADDRESS: STREET 1: SIX CONCOURSE PARKWAY STREET 2: SUITE 3300 CITY: ATLANTA STATE: GA ZIP: 30328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Applica Consumer Products, Inc. CENTRAL INDEX KEY: 0001592688 IRS NUMBER: 650659920 STATE OF INCORPORATION: FL FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 BUSINESS PHONE: 608-275-3340 MAIL ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 FILER: COMPANY DATA: COMPANY CONFORMED NAME: National Manufacturing Co. CENTRAL INDEX KEY: 0001592690 IRS NUMBER: 361524190 STATE OF INCORPORATION: IL FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 BUSINESS PHONE: 608-275-3340 MAIL ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SB/RH Holdings, LLC CENTRAL INDEX KEY: 0001592706 IRS NUMBER: 272812840 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 BUSINESS PHONE: 608-275-3340 MAIL ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 FILER: COMPANY DATA: COMPANY CONFORMED NAME: National Manufacturing Mexico A, LLC CENTRAL INDEX KEY: 0001592708 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 BUSINESS PHONE: 608-275-3340 MAIL ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SCHULTZ CO CENTRAL INDEX KEY: 0001228314 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2150 SCHUETZ ROAD CITY: ST LOUIS STATE: MO ZIP: 63146 BUSINESS PHONE: 3144270780 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Applica Mexico Holdings, Inc. CENTRAL INDEX KEY: 0001592689 IRS NUMBER: 743100872 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 BUSINESS PHONE: 608-275-3340 MAIL ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Baldwin Hardware Corp CENTRAL INDEX KEY: 0001592700 IRS NUMBER: 231497042 STATE OF INCORPORATION: PA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 BUSINESS PHONE: 608-275-3340 MAIL ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 FILER: COMPANY DATA: COMPANY CONFORMED NAME: National Manufacturing Mexico B, LLC CENTRAL INDEX KEY: 0001592702 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 BUSINESS PHONE: 608-275-3340 MAIL ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ROV International Holdings, LLC CENTRAL INDEX KEY: 0001592704 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 BUSINESS PHONE: 608-275-3340 MAIL ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TOASTMASTER INC CENTRAL INDEX KEY: 0000818268 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRIC HOUSEWARES & FANS [3634] IRS NUMBER: 431204566 STATE OF INCORPORATION: MO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1801 N STADIUM BLVD CITY: COLUMBIA STATE: MO ZIP: 65202 BUSINESS PHONE: 3144458666 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HP Delaware, Inc. CENTRAL INDEX KEY: 0001592701 IRS NUMBER: 650840467 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 BUSINESS PHONE: 608-275-3340 MAIL ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNITED INDUSTRIES CORP CENTRAL INDEX KEY: 0001083200 STANDARD INDUSTRIAL CLASSIFICATION: AGRICULTURE CHEMICALS [2870] IRS NUMBER: 431025604 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2150 SCHUETZ ROAD CITY: ST LOUIS STATE: MO ZIP: 63146 BUSINESS PHONE: 314 427-0780 MAIL ADDRESS: STREET 1: 2150 SCHUETZ ROAD CITY: ST LOUIS STATE: MO ZIP: 63146 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HPG LLC CENTRAL INDEX KEY: 0001592703 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 BUSINESS PHONE: 608-275-3340 MAIL ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ROV HOLDING INC CENTRAL INDEX KEY: 0001032618 IRS NUMBER: 222423555 STATE OF INCORPORATION: WI FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 601 RAYOVAC DRIVE CITY: MADISON STATE: WI ZIP: 53711-2497 BUSINESS PHONE: 6082753340 MAIL ADDRESS: STREET 1: 601 RAYOVAC DRIVE CITY: MADISON STATE: WI ZIP: 53711-2497 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kwikset Corp CENTRAL INDEX KEY: 0001592705 IRS NUMBER: 061156941 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 BUSINESS PHONE: 608-275-3340 MAIL ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 FILER: COMPANY DATA: COMPANY CONFORMED NAME: United Pet Group, Inc. CENTRAL INDEX KEY: 0001328885 IRS NUMBER: 112392851 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: SIX CONCOURSE PARKWAY STREET 2: SUITE 3300 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-6200 MAIL ADDRESS: STREET 1: SIX CONCOURSE PARKWAY STREET 2: SUITE 3300 CITY: ATLANTA STATE: GA ZIP: 30328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Weiser Lock Corp CENTRAL INDEX KEY: 0001592707 IRS NUMBER: 330540455 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 BUSINESS PHONE: 608-275-3340 MAIL ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 CORRESP 1 filename1.htm Unassociated Document
Paul, Weiss, Rifkind, Wharton & Garrison LLP
1285 Avenue of the Americas
New York, New York 10019-6064
 
December 20, 2013
 
VIA EDGAR
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
Spectrum Brands, Inc.
Registration Statement on Form S-4
(Registration No. 333-192634)

Ladies and Gentlemen:
 
This letter confirms our recent telephone conversation as to certain subsidiaries of Spectrum Brands, Inc. (the “Company”) who are not guarantors of the Company’s  6.375% Senior Notes due 2020 and 6.625% Senior Notes due 2022 (collectively, the “Notes”) and are therefore not co-registrants in the above referenced registration statement on Form S-4.
 
As we discussed, the indenture dated November 16, 2012 between Spectrum Brands Escrow Corp. (“Escrow Corp.”) and U.S. Bank National Association, as Trustee, as supplemented by the supplemental indenture dated as of December 17, 2012, pursuant to which Spectrum Brands, Inc. assumed Escrow Corp.’s obligations (as so supplemented, the “Indenture”) requires that all of the Company’s “Domestic Subsidiaries” guarantee the Notes.  The Indenture defines “Subsidiary” to mean, with respect to any specified Person:
 
“(1) any corporation, association or other business entity of which more than 50% of the total voting power of shares of Capital Stock entitled (without regard to the occurrence of any contingency) to vote in the election of directors, managers or trustees thereof is at the time owned or controlled, directly or indirectly, by such Person or one or more of the other Subsidiaries of that Person (or a combination thereof); and (2) any partnership (a) the sole general partner or the managing general partner of which is such Person or a Subsidiary of such Person or (b) the only general partners of which are such Person or one or more Subsidiaries of such Person (or any combination thereof)”
 
 
 
 
 
 
and “Domestic Subsidiary” to mean:  
 
“any Restricted Subsidiary of Spectrum Brands other than a Restricted Subsidiary that is (1) a “controlled foreign corporation” under Section 957 of the Internal Revenue Code or (2) a Subsidiary of any such controlled foreign corporation.”
 
Based on these definitions, the following subsidiaries are not Domestic Subsidiaries within the meaning of the Indenture:
 
Remington Licensing Corporation, a Delaware corporation, is owned 50% by the Company and 50% by Remington Arms Company, Inc., an unaffiliated company.  It therefore does not meet the definition of “Domestic Subsidiary” because it is not more than 50% owned.
 
Shaser, Inc., a Delaware corporation, is a majority owned subsidiary of Spectrum Brands Holdings, Inc., the Company’s indirect parent, but it is less than 50% owned by the Company.  It therefore does not meet the definition of “Domestic Subsidiary” because it is not more than 50% owned.
 
Spectrum Neptune US Holdco Corporation was merged with and into United Industries Corporation, an existing guarantor of the Notes, on October 15, 2013.
 
As discussed, we will clarify in the final prospectus filed pursuant to Rule 424(b) that the term “domestic subsidiaries” is used therein as defined in the Indenture.  Such definition is included verbatim in the section of the prospectus entitled “Description of Notes.”
 
Should you have any questions regarding the Registration Statement, please feel free to contact me at (212) 373-3309 or Robert C. Goldstein at (212) 373-3405.
 
 
Very truly yours,
 
/s/ Raphael M. Russo
 
 
cc:
Nathan Fagre
 
Spectrum Brands, Inc.