TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 28, 2024 Mark Erceg Chief Financial Officer Newell Brands, Inc. 6655 Peachtree Dunwoody Road Atlanta, GA 30328 Re: Newell Brands, Inc. Registration Statement on Form S-3 Filed May 20, 2024 File No. 333-279561 Dear Mark Erceg: 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 Juan Grana at 202-551-6034 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Joel T. May, Esq.