# EDGAR Filing Document

**Accession Number:** 0001951070
**File Stem:** 0000000000-25-007509
**Filing Date:** 2025-7
**Character Count:** 3541
**Document Hash:** f141010d0d15395364401e025a303d84
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007509.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0000000000-25-007509

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250716

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** McGraw Hill, Inc.
- **CENTRAL INDEX KEY:** 0001951070
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS PUBLISHING [2741]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 871259704
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-06445

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PLATINUM EQUITY ADVISORS, LLC
- **STREET 2:** 360 N. CRESCENT DRIVE, SOUTH BUILDING
- **CITY:** BEVERLY HILLS
- **STATE:** CA
- **ZIP:** 90210
- **BUSINESS PHONE:** 614 430 4000

**MAIL ADDRESS:**
- **STREET 1:** 8787 ORION PLACE
- **CITY:** COLUMBUS
- **STATE:** OH
- **ZIP:** 43240
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950123-22-010891

## Text-Extract

```

                                                            July 16, 2025

Simon Allen
Chief Executive Officer
McGraw Hill, Inc.
8787 Orion Place
Columbus, Ohio 43240

       Re: McGraw Hill, Inc.
           Amendment No. 2 to Registration Statement on Form S-1
           Filed July 14, 2025
           File No. 333-288373
Dear Simon Allen:

     We have reviewed your amended registration statement and have the
following
comment(s).

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our July 3, 2025
letter.

Amendment No. 2 to Form S-1 Filed July 14, 2025
Capitalization, page 63

1.     We note in the "As Further Adjusted" column that you plan to use the
entire net
       proceeds of this offering to pay down a portion of your outstanding
borrowings under
       the A&E Term Loan Facility. Please tell us what consideration you gave
to
       providing pro forma information showing the impact of the repayment of
this loan
       facility on interest expense and earnings per share amounts. Rule
11-02(a)(1)
       of Regulation S-X indicates a narrative description of the pro forma
effects of a
       transaction may be disclosed in lieu of pro forma financial statements
in certain
       circumstances where there are a limited number of pro forma adjustments
and those
       adjustments are easily understood. Refer to SAB Topic 3.A by analogy and
Rule 11-
       01(a)(8) of Regulation S-X.
 July 16, 2025
Page 2

       Please contact Charles Eastman at 202-551-3794 or Ernest Greene at
202-551-3733 if
you have questions regarding comments on the financial statements and related
matters. Please contact Bradley Ecker at 202-551-4985 or Jennifer Angelini at
202-551-3047
with any other questions.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._