WK Kellogg Co
One Kellogg Square
Battle Creek, Michigan 49016
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Ernest Green |
Andrew Blume |
Erin Donahue |
Asia Timmons-Pierce |
Re: | WK Kellogg Co |
Registration Statement on Form 10 |
File No. 001-41755 |
Ladies and Gentlemen:
In accordance with Rule 12d1-2 promulgated under the Securities Exchange Act of 1934, as amended, WK Kellogg Co hereby respectfully requests that the effective date of its Registration Statement on Form 10 (File No. 001-41755) (the “Registration Statement”) be accelerated by the Securities and Exchange Commission to 9:00 a.m., New York City time, on September 12, 2023, or as soon thereafter as practicable.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Ashley Sinclair at (312) 862-3928, with written confirmation sent to the address listed on the cover of the Registration Statement to follow.
Sincerely, | ||
WK KELLOGG CO | ||
By: | /s/ Gary Pilnick | |
Name: | Gary Pilnick | |
Title: | President |