-----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, MVV2XXUEp46ueFA0hvdT6VHbqBvrCr+c6xcOa6fTrgaIcWYmMOy8toJtm8m5IAML EhlbgWAaA03C8NKuoHZ1Bg== 0001341004-09-002196.txt : 20100106 0001341004-09-002196.hdr.sgml : 20100106 20091106154250 ACCESSION NUMBER: 0001341004-09-002196 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20091106 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: 6 CONCOURSE PARKWAY STREET 2: SUITE 3300 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 7708296200 MAIL ADDRESS: STREET 1: 6 CONCOURSE PARKWAY STREET 2: SUITE 3300 CITY: ATLANTA STATE: GA ZIP: 30328 FORMER COMPANY: FORMER CONFORMED NAME: RAYOVAC CORP DATE OF NAME CHANGE: 19961213 CORRESP 1 filename1.htm corresp.htm

 
 
 
John T. Wilson
Senior Vice President, Secretary
and General Counsel
Spectrum Brands, Inc.
6 Concourse Parkway
Suite 3300
Atlanta, GA 30328
(770) 829-6200 phone
(770) 393-4515 fax
 
 


November 6, 2009


VIA EDGAR AND FACSIMILE TRANSMISSION
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
 
Attention: Mary Beth Breslin, Esq.,
Senior Attorney

 
RE:
Spectrum Brands, Inc. Registration
   
Statement on Form S-3 (File No. 333-162057)

Dear Ms. Breslin:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Spectrum Brands, Inc. (the "Registrant") hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-3 be accelerated so that it may become effective by 3:00 p.m., Washington, D.C. time, on Tuesday, November 10, 2009, or as soon as practicable thereafter.

In connection with this request, the Registrant acknowledges that:

 
(a)
should the United States Securities and Exchange Commission (the "Commission") or its staff, acting pursuant to delegated authority, declare the above-referenced Registration Statement effective, it does not foreclose the Commission from taking any action with respect to such Registration Statement;

 
(b)
the action of the Commission or its staff, acting pursuant to delegated authority in declaring the above-referenced Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure contained in such Registration Statement; and

 
(c)
the Registrant may not assert staff comments or the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
 
 
 

 

Mary Beth Breslin, Esq.
United States Securities and Exchange Commission
Division of Corporation Finance
November 6, 2009
Page 2



We respectfully request that we be notified of such effectiveness by a telephone call to John Alessi of Skadden, Arps, Slate, Meagher & Flom LLP at (617) 573-4865 and that such effectiveness also be confirmed in writing.

   
Very truly yours,
 
       
       
   
SPECTRUM BRANDS, INC.
 
       
       
   
By:
/s/  John T. Wilson  
   
Name:
 John T. Wilson  
   
Title:
 Senior Vice President,  
       Secretary and General Counsel  


cc:    Margaret A. Brown, Esq.
        Skadden, Arps, Slate, Meagher & Flom LLP

 

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-----END PRIVACY-ENHANCED MESSAGE-----