CORRESP

0001193125-19-260538.txt : 20200102 0001193125-19-260538.hdr.sgml : 20200102 20191002121706 ACCESSION NUMBER: 0001193125-19-260538 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20191002 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CALLAWAY GOLF CO CENTRAL INDEX KEY: 0000837465 STANDARD INDUSTRIAL CLASSIFICATION: [3949] IRS NUMBER: 953797580 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2180 RUTHERFORD RD CITY: CARLSBAD STATE: CA ZIP: 92008-8815 BUSINESS PHONE: 7609311771 MAIL ADDRESS: STREET 1: 2180 RUTHERFORD ROAD CITY: CARLSBAD STATE: CA ZIP: 92008 FORMER COMPANY: FORMER CONFORMED NAME: CALLAWAY GOLF DATE OF NAME CHANGE: 20070604 FORMER COMPANY: FORMER CONFORMED NAME: CALLAWAY GOLF CO DATE OF NAME CHANGE: 20070604 FORMER COMPANY: FORMER CONFORMED NAME: CALLAWAY GOLF CO /CA DATE OF NAME CHANGE: 19940222 CORRESP 1 filename1.htm CORRESP

LOGO

October 2, 2019

Via Edgar

Ms. Beverly Singleton

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Transportation and Leisure

100 F Street, N.E.

Washington, DC 20549

Re:

Callaway Golf Company

Form 10-K for the Fiscal Year Ended December 31, 2018 Filed March 1, 2019

Form 10-Q for the Quarterly Period Ended June 30, 2019 Filed August 9, 2019

Form 8-K

Filed on August 8, 2019

File No. 001-10962

Dear Ms. Singleton:

We are writing in response to your letter dated September 20, 2019 (the “Comment Letter”) setting forth comments of the staff (the “Staff”) of the Securities and Exchange Commission relating to the above referenced filings of Callaway Golf Company (the “Company”). Pursuant to our telephone conversation on September 25, 2019, we respectfully request an extension of an additional ten business days for the Company to respond to the Comment Letter. As such, the Company intends to submit its response to the Comment Letter on or before October 18, 2019.

Thank you for your consideration.

Very truly yours,

/s/ Jennifer Thomas

Jennifer Thomas

Vice President and Chief Accounting Officer

Callaway Golf Company 2180 Rutherford Road Carlsbad, CA 92008-7328 T (760) 931 1771

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