0001104659-17-068549.txt : 20171215 0001104659-17-068549.hdr.sgml : 20171215 20171114164748 ACCESSION NUMBER: 0001104659-17-068549 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20171114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Floor & Decor Holdings, Inc. CENTRAL INDEX KEY: 0001507079 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-LUMBER & OTHER BUILDING MATERIALS DEALERS [5211] IRS NUMBER: 273730271 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2233 LAKE PARK DRIVE CITY: SMYRNA STATE: GA ZIP: 30080 BUSINESS PHONE: 404-471-1634 MAIL ADDRESS: STREET 1: 2233 LAKE PARK DRIVE CITY: SMYRNA STATE: GA ZIP: 30080 FORMER COMPANY: FORMER CONFORMED NAME: FDO Holdings, Inc. DATE OF NAME CHANGE: 20101206 CORRESP 1 filename1.htm

 

FLOOR & DECOR HOLDINGS, INC.

2233 Lake Park Drive

Smyrna, GA 30080

 

November 14, 2017

 

VIA EDGAR

 

United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549-3628

 

Attention:                                         Mr. Sergio Chinos, Staff Attorney

 

Re:                        Registration Statement (File No. 333- 221525)

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the same may become effective at 4:50 p.m. (Washington D.C. time) on November 15, 2017 or as soon as practicable thereafter.

 

Please contact Monica Shilling of Proskauer Rose LLP, counsel to the company, at (310) 284-4544 if you have any questions about this letter.

 

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Sincerely,

 

 

 

FLOOR & DECOR HOLDINGS, INC.

 

 

 

/s/ Trevor S. Lang

 

Trevor S. Lang

 

Executive Vice President and Chief Financial Officer

 

cc:                                Monica J. Shilling, Proskauer Rose LLP

 

[Signature Page to Acceleration Request]