<SEC-DOCUMENT>0001144204-17-045713-index.html : 20171218
<SEC-HEADER>0001144204-17-045713.hdr.sgml : 20171218
<ACCEPTANCE-DATETIME>20170829191907
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-17-045713
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20170829

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GlassBridge Enterprises, Inc.
		CENTRAL INDEX KEY:			0001014111
		STANDARD INDUSTRIAL CLASSIFICATION:	MAGNETIC & OPTICAL RECORDING MEDIA [3695]
		IRS NUMBER:				411838504
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1099 HELMO AVE N
		STREET 2:		SUITE 250
		CITY:			OAKDALE
		STATE:			MN
		ZIP:			55128
		BUSINESS PHONE:		6517044000

	MAIL ADDRESS:	
		STREET 1:		1099 HELMO AVE N
		STREET 2:		SUITE 250
		CITY:			OAKDALE
		STATE:			MN
		ZIP:			55128

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IMATION CORP
		DATE OF NAME CHANGE:	19960619

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	3M INFORMATION PROCESSING INC
		DATE OF NAME CHANGE:	19960619
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>logo.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: logo.jpg

</DOCUMENT>
</SEC-DOCUMENT>