TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 27, 2021 Dan Boehle Chief Financial Officer AEROJET ROCKETDYNE HOLDINGS, INC. 222 N. Pacific Coast Hwy Suite 500 El Segundo, CA 90245 Re: AEROJET ROCKETDYNE HOLDINGS, INC. Form 10-K for the year ended December 31, 2019 Filed on February 19, 2020 File No. 1-01520 Dear Mr. Boehle: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing