# EDGAR Filing Document

**Accession Number:** 0001951070
**File Stem:** 0001628280-25-035180
**Filing Date:** 2025-7
**Character Count:** 4732
**Document Hash:** a0d60fe4e64e0fd824bb4c4ebe8788ba
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-25-035180.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0001628280-25-035180

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250717

**FILER**: 

**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:** CORRESP

**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

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|:---|:---|
| ![image_0a.jpg](image_0a.jpg) | 787 Seventh Avenue<br>New York, NY 10019-6099<br>Tel: 212 728 8000<br>Fax: 212 728 8111 |

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July 17, 2025

**Via EDGAR Submission**

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

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| | | |
|:---|:---|:---|
| Attention: | Attention: | Charles Eastman |
| | | Earnest Greene |
| | | Bradley Ecker |
| | | Jennifer Angelini |
| | **Re:** | **McGraw Hill, Inc.**  |
| | | **Amendment No. 2 to Registration Statement on Form S-1** |
| | | **Filed July 14, 2025** |
| | | **File No. 333-288373** |

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Ladies and Gentlemen:

On behalf of our client, McGraw Hill, Inc., a Delaware corporation (the "Company"), set forth below are the Company's responses to the comments of the staff of the SEC (the "Staff") communicated in its letter to the Company, dated July 16, 2025.

In connection with such responses, the Company will be submitting, electronically via EDGAR, Amendment No. 3 to the Registration Statement on Form S-1 (the "Amendment"). In addition to addressing the Staff's comments, the Company has revised the Amendment to update certain other disclosures.

For ease of reference, each of the Staff's comments is reproduced below in italics and is followed by the Company's response. In addition, unless otherwise indicated, all references to page numbers in such responses are to page numbers in the Amendment. Capitalized terms used in this letter but not otherwise defined herein shall have the meaning ascribed to such term in the Amendment.

BRUSSELS&nbsp;&nbsp;&nbsp;&nbsp;CHICAGO&nbsp;&nbsp;&nbsp;&nbsp;DALLAS&nbsp;&nbsp;&nbsp;&nbsp;FRANKFURT&nbsp;&nbsp;&nbsp;&nbsp;HAMBURG&nbsp;&nbsp;&nbsp;&nbsp;HOUSTON&nbsp;&nbsp;&nbsp;&nbsp;LONDON&nbsp;&nbsp;&nbsp;&nbsp;LOS ANGELESMILAN&nbsp;&nbsp;&nbsp;&nbsp;MUNICH&nbsp;&nbsp;&nbsp;&nbsp;NEW YORK&nbsp;&nbsp;&nbsp;&nbsp;PALO ALTO&nbsp;&nbsp;&nbsp;&nbsp;PARIS&nbsp;&nbsp;&nbsp;&nbsp;ROME&nbsp;&nbsp;&nbsp;&nbsp;SAN FRANCISCO&nbsp;&nbsp;&nbsp;&nbsp;WASHINGTON

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Securities and Exchange Commission

July 17, 2025

**Capitalization, page 63**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.* 

**<u>Response</u>**

In response to the Staff's comment, the Amendment has been revised. Please see page 65, which now includes a narrative description of the pro forma impact of the repayment of the A&E Term Loan Facility on interest expense (income), net and basic and diluted earnings (loss) per share metrics.

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Securities and Exchange Commission

July 17, 2025

Should you have any questions relating to the foregoing, please feel free to contact the undersigned at (212) 728-8214 or cgreer@willkie.com.

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|:---|
| Sincerely, |
| /s/ Cristopher Greer  |
| Cristopher Greer |
| Willkie Farr & Gallagher LLP |

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| | |
|:---|:---|
| cc:  | Simon Allen – President and Chief Executive Officer, McGraw Hill, Inc. |
|  | David Stafford – General Counsel and Secretary, McGraw Hill, Inc. |
|  | McGraw Hill, Inc. |

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