0001193125-17-175390.txt : 20170712 0001193125-17-175390.hdr.sgml : 20170712 20170518170503 ACCESSION NUMBER: 0001193125-17-175390 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170518 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Donnelley Financial Solutions, Inc. CENTRAL INDEX KEY: 0001669811 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380] IRS NUMBER: 344829638 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 35 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60601 BUSINESS PHONE: 844-866-4337 MAIL ADDRESS: STREET 1: 35 WEST WACKER DRIVE CITY: CHICAGO STATE: IL ZIP: 60601 CORRESP 1 filename1.htm CORRESP

May 18, 2017

VIA EDGAR

Securities and Exchange Commission,

Division of Corporation Finance,

100 F Street, N.E.,

Washington, D.C. 20549.

 

Attn: Larry Spirgel, Assistant Director

 

Re: Donnelley Financial Solutions, Inc.

Amendment No. 1 to Registration Statement on Form S-1

Filed May 18, 2017

File No. 333-216933

Dear Mr. Spirgel:

On behalf of Donnelley Financial Solutions, Inc. (the “Company”), we hereby notify you that the Company filed Amendment No. 1 to its Registration Statement on Form S-1 (“Amendment No. 1”) with the Securities and Exchange Commission (the “SEC”) on May 18, 2017.

In addition to incorporating the disclosures included in the Company’s previous response to the comments of the Staff of the SEC and updating the financial information, Amendment No. 1 includes disclosure on pages 110 and 128 addressing the tax-free nature (to R.R. Donnelley and Sons Company) of the proposed debt-for-equity exchange between R.R. Donnelley and Sons Company and the selling stockholders identified in Amendment No. 1.

Should there be any questions with respect to Amendment No. 1, please do not hesitate to contact the undersigned at (212) 558-4312.

 

Respectfully submitted,

/s/ Robert W. Downes

Robert W. Downes

 

cc: Joshua Shainess

(Securities and Exchange Commission)

Daniel N. Leib

Jennifer Reiners

(Donnelley Financial Solutions, Inc.)

James J. Clark, Esq.

Securities and Exchange Commission

May 18, 2017

Page 2

 

Helene R. Banks, Esq.

Marc R. Lashbrook, Esq.

(Cahill Gordon & Reindel LLP)

Michael J. Zeidel, Esq.

(Skadden, Arps, Slate, Meagher & Flom LLP)