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                             April 4, 2024

       Richard Westenberg
       Chief Financial Officer
       MASCO CORP /DE/
       17450 College Parkway
       Livonia, MI 48152

                                                        Re: MASCO CORP /DE/
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2023
                                                            Filed February 8,
2024
                                                            File No. 001-05794

       Dear Richard Westenberg:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comment(s).

              Please respond to this letter within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe a
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this letter, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2023

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Consolidated Results of Operations, page 19

   1.                                                   We note your Results of
Operations disclosures identify various factors which positively
                                                        or negatively impacted
your results. In future filings, please quantify in dollar or
                                                        percentage terms, the
impact each factor had on the measure of profitability or expense
                                                        you discuss. Refer to
the Commission's MD&A Interpretive guidance found in
                                                        Commission Release No.
33-8350 as well as Item 303 of Regulation S-K.
       Financial Statements
       Note I. Supplier Finance Program, page 53

   2.                                                   In future filings,
please provide all disclosures contemplated in ASC 405-50-50-3(a)
                                                        including a description
of the payment terms and whether any assets are pledged as
                                                        security or other forms
of guarantees.
 Richard Westenberg
MASCO CORP /DE/
April 4, 2024
Page 2

       In closing, 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 Kevin Stertzel at 202-551-3723 or Hugh West at
202-551-3872 with any
questions.



FirstName LastNameRichard Westenberg                      Sincerely,
Comapany NameMASCO CORP /DE/
                                                          Division of
Corporation Finance
April 4, 2024 Page 2                                      Office of
Manufacturing
FirstName LastName