0001041061-17-000027.txt : 20180410 0001041061-17-000027.hdr.sgml : 20180410 20170425165240 ACCESSION NUMBER: 0001041061-17-000027 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: YUM BRANDS INC CENTRAL INDEX KEY: 0001041061 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 133951308 STATE OF INCORPORATION: NC FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1441 GARDINER LANE CITY: LOUISVILLE STATE: KY ZIP: 40213 BUSINESS PHONE: 5028748300 MAIL ADDRESS: STREET 1: 1900 COLONEL SANDERS LANE CITY: LOUISVILLE STATE: KY ZIP: 40213 FORMER COMPANY: FORMER CONFORMED NAME: TRICON GLOBAL RESTAURANTS INC DATE OF NAME CHANGE: 19970627 FORMER COMPANY: FORMER CONFORMED NAME: GREAT AMERICAN RESTAURANT CO DATE OF NAME CHANGE: 19970618 CORRESP 1 filename1.htm Document








April 25, 2017


Via EDGAR (correspondence)



U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Attention:
Amy Geddes
 
 
 
 
Division of Corporation Finance
 
 
 

Re:
YUM! Brands, Inc.
 
 
 
 
Form 10-K for Fiscal Year Ended December 31, 2016
 
 
 
 
Filed February 22, 2017
 
 
 
 
File No. 001-13163
 
 
 

Dear Ms. Geddes:

As discussed in our conversation earlier today, YUM! Brands, Inc. (“YUM”) is in the process of preparing its response to the Securities and Exchange Commission Staff’s comment letter dated April 19, 2017. Per our conversation, YUM will respond to the Staff’s letter on or before May 10, 2017.

I appreciate your assistance in this matter. Please feel free to call me directly at 502-874-2572 with any questions regarding this letter.

Very truly yours,


/s/ David E. Russell


David E. Russell
Senior Vice President, Finance and Corporate Controller