November 25, 2013
David R. Humphrey
United States Securities Exchange Commission
Washington, D.C. 20549
Re: ACCO Brands Corporation
Form 10-K for the year ended December 31, 2012
Filed February 28, 2013
File No. 001-08454
Dear Mr. Humphrey,
This letter is in response to your comment letter dated November 18, 2013 addressed to Mr. Neal V. Fenwick, our Chief Financial Officer.
In your comment letter you asked us to respond within ten business days. As agreed in our telephone conversation of November 25, 2013, the Commission has extended the time for ACCO Brands Corporation to provide the requested response until December 18, 2013.
Please advise the undersigned as soon as possible if the above does not accurately reflect our conversation.
Sincerely, | |
/s/ Pamela R. Schneider | |
Pamela R. Schneider | |
Senior Vice President, General Counsel | |
and Secretary |