Company: MATV
Filing Date: 2025-04-22
Form Type: CORRESP
Source: 0001193125-25-089293
Chunk: 3

Company: Mativ Holdings, Inc.
Filing Date: 2025-04-22
Form: CORRESP
Chunk 3
---
 January 24, 2024, Mativ announced a comprehensive organizational alignment initiative which included the reorganization of six business units (previously comprising the Advanced Technical Materials and Fiber-Based Solutions operating segments) into two new operating segments and two reporting units, FAM and SAS. Prior to the reorganization, the identified reporting units aligned with the Company’s six business units. As a result of the management structure changes, the FAM and SAS Group Presidents were responsible for the performance of each business and the related discrete financial information provided to the chief operating decision maker. Effective following the reorganization, we determined that the reporting units were aligned with the new FAM and SAS operating segments. The reorganization resulted in the aggregation of two legacy reporting units into FAM, and three legacy reporting units into SAS. Given that the reporting units were aggregated in their entirety, a reallocation of goodwill on the basis of relative fair value, per ASC 350-20-35-45was not required. A relative fair value assessment was performed to allocate goodwill attributable to an insignificant portion of the sixth reporting unit (2% of relative fair value), related to netting products, the only component of the former Industrials category (9% of total goodwill prior to the reorganization) moved to FAM. No impairment was required as a result of the interim impairment assessment performed immediately prior to the aggregation and allocation analyses. * * * * * 3

In connection with your comments and our response to your comments, we acknowledge that:

| • |     | The Company is responsible for the adequacy and accuracy of the disclosure in the filing; |

| • |     | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking 
 any action with respect to the filing; and                                                                        |

| • |     | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any 
 person under the federal securities laws of the United States.                                              |

We are hopeful that this letter resolves the Staff’s concerns with regard to these comments. If it does not, we would appreciate the opportunity to discuss the comment with you. Please call me at 678-518-3262to arrange for a mutually convenient time to discuss the Company’s response and any additional questions that the Commission may have. Sincerely, /s/ Greg Weitzel Greg Weitzel Executive Vice President and Chief Financial Officer 4