0000000000-24-011802.txt : 20241203 0000000000-24-011802.hdr.sgml : 20241203 20241022083610 ACCESSION NUMBER: 0000000000-24-011802 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20241022 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: BELDEN INC. CENTRAL INDEX KEY: 0000913142 STANDARD INDUSTRIAL CLASSIFICATION: DRAWING AND INSULATING NONFERROUS WIRE [3357] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 363601505 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 001-12561 BUSINESS ADDRESS: STREET 1: 1 NORTH BRENTWOOD BLVD STREET 2: 15TH FLOOR CITY: ST. LOUIS STATE: MO ZIP: 63105 BUSINESS PHONE: 314-854-8000 MAIL ADDRESS: STREET 1: 1 NORTH BRENTWOOD BLVD STREET 2: 15TH FLOOR CITY: ST. LOUIS STATE: MO ZIP: 63105 FORMER COMPANY: FORMER CONFORMED NAME: BELDEN CDT INC. DATE OF NAME CHANGE: 20040716 FORMER COMPANY: FORMER CONFORMED NAME: CABLE DESIGN TECHNOLOGIES CORP DATE OF NAME CHANGE: 19931006 PUBLIC REFERENCE ACCESSION NUMBER: 0000913142-24-000007 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C<*)>+CS],*-2 P(&]B:@H\/"]&:6QT97(O1FQA=&5$96-O9&4O M3&5N9W1H(#$R,S<^/G-T>&=W M>:=?:UD,^J:_?MQ/":X$(]5RA#>N)U%")KL/L+R7>&NA$ Y->RT9H#05?:9BL8-ZJA2RL^Z51 M\-P+?:*3 9:+'ULLLD'VU;R3J@&D(2\6$N'TZ+$&K? 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end TEXT-EXTRACT 2 filename2.txt October 22, 2024 Jeremy Parks Chief Financial Officer Belden, Inc. 1 North Brentwood Blvd, 15th Floor St. Louis, Missouri 63105 Re: Belden, Inc. Form 10-K for the Year Ended December 31, 2023 Form 8-K furnished August 1, 2024 File No. 001-12561 Dear Jeremy Parks: We have limited our review of your filing to the financial statements and related disclosures and have the following comment(s). Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Year Ended December 31, 2023 Management's Discussion and Analysis of Financial Condition and Results of Operations Results of Operations, page 25 1. We note your use of the term Adjusted Revenues on page 27 and 28. In light of the fact that it appears this amount represents GAAP revenues only, please revise future filings to delete any references to the term Adjusted Revenues. Form 8-K furnished August 1, 2024 Exhibit 99.1 Operating Segment Information, page 4 2. Although we note that "Segment EBITDA" at the segment level represents a permissible measure under ASC 280, please note that the measure when presented as a total segment measure outside of the notes to the financial statements, represents a non-GAAP measure. Accordingly, if you continue to present such measure outside of your consolidated financial statements, please label it as a non-GAAP financial October 22, 2024 Page 2 measure and ensure that your presentation and disclosures comply with non- GAAP rules, including Item 10(e)(1)(i) of Regulation S-K and the Non- GAAP C&DI's. In this regard, please note that reconciliations of non-GAAP financial measures should begin with the comparable GAAP measure and reconcile to the non- GAAP measure. Please revise future filings accordingly. In closing, 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. Please contact Heather Clark at 202-551-3624 or Claire Erlanger at 202-551-3301 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing