TEXT-EXTRACT 2 filename2.txt March 8, 2019 Gregory H. Trepp Chief Executive Officer Hamilton Beach Brands Holding Company 4421 Waterfront Drive Glen Allen, VA 23060 Re: Hamilton Beach Brands Holding Company Registration Statement on Form S-4 Filed March 6, 2019 File No. 333-230107 Dear Mr. Trepp: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Joshua Shainess, Attorney-Adviser, at (202) 551-7951 with any questions. Sincerely, Division of Corporation Finance Office of Telecommunications