Company: MATV
Filing Date: 2025-04-22
Form Type: CORRESP
Source: 0001193125-25-089293
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Company: Mativ Holdings, Inc.
Filing Date: 2025-04-22
Form: CORRESP
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Via EDGAR April 22, 2025 Mindy Hooker & Hugh West Division of Corporation Finance United States Securities and Exchange Commission 100 F Street N.E. Washington D.C. 20549-7010 Re: Mativ Holdings, Inc. Comment Letter from the Securities and Exchange Commission dated April 10, 2025 Form 10-Kfor the Fiscal Year ended December 31, 2024 Filed February 27, 2025 File No. 001-13948 Dear Ms. Hooker and Mr. West: Attached is the response of Mativ Holdings, Inc. (the “Company” or “registrant” or “Mativ”) to all of the comments from the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the above identified filing of the Company. The terms “we,” “us” and “our” in the response refers to the Company. The Company’s responses to the Commission’s comments follow in the same order set forth in the Commission’s April 10, 2025 letter. Form 10-Kfor the Fiscal Year ended December 31, 2024 Management’s Discussion and Analysis of Financial Condition and Results of Operations Critical Accounting Estimates Goodwill, page 37

| 1. | Please expand your disclosure in future filings to provide information for investors to assess the probability                                                                                                                                          
 of future goodwill impairment charges. For example, disclose whether any of your reporting units are at risk of failing the quantitative impairment test or that the fair value of each of your reporting units are substantially in excess of carrying 
 value and are not at risk of failing. If a reporting unit is at risk of failing, you should disclose:                                                                                                                                                   |

| • |     | the percentage by which fair value exceeded carrying value at the date of the most recent test; |

| • |     | the amount of goodwill allocated to the reporting unit; |

| • |     | a more detailed description of the methods and key assumptions used and how the key assumptions were determined; |

| • |     | a discussion of the degree of uncertainty associated with the assumptions; and |

| • |     | a description of potential events and/or changes in circumstances that could reasonably be expected to negatively 
 affect the key assumptions. Refer to Item 303(b)(3) of Regulation S-K and Section V of SEC Release No. 33-8350.   |

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Company Response: We respectfully acknowledge the Staff’s comment and would like to make reference to our