# EDGAR Filing Document

**Accession Number:** 0001951070
**File Stem:** 0001628280-25-035409
**Filing Date:** 2025-7
**Character Count:** 2812
**Document Hash:** 7ce7c2b4f001f16ece26fa26b5f67b88
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-25-035409.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0001628280-25-035409

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250721

**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

**MCGRAW HILL, INC.** 

8787 Orion Place

Columbus, Ohio 43240

July 21, 2025

<u>VIA EDGAR</u>

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Attn: | Charles Eastman |
| | Earnest Greene |
| | Bradley Ecker |
| | Jennifer Angelini |

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| | |
|:---|:---|
| Re: | McGraw Hill, Inc. |
| | Registration Statement on Form S-1 |
| | File No. 333-288373 |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Ingram Micro Holding Corporation (the "**Company**") hereby requests that the effective date of the Company's Registration Statement on Form S-1 (File No. 333-288373) (the "**Registration Statement")** be accelerated so that it may become effective at 4:00 p.m., New York City time on July 23, 2025, or as soon as practicable thereafter, or at such other time as the Company or its legal counsel may request by telephone to the staff. Please orally confirm this request with our legal counsel, Cristopher Greer, Anne Barrett or Augustine Donati of Willkie Farr & Gallagher LLP. Our legal counsel has full authority to withdraw or modify this acceleration request, orally or in writing.

Once the Registration Statement is effective, please contact Cristopher Greer of Willkie Farr & Gallagher LLP, counsel to the Company, at (212) 728-8214, Anne Barrett at (212) 728-8466 or Augustine Donati at (212) 728-8878, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

[*Signature Page Follows*]

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| | |
|:---|:---|
| Sincerely, |  |
| MCGRAW HILL, INC. | MCGRAW HILL, INC. |
| By: | /s/ Simon Allen |
| Name: | Simon Allen |
| Title: | Chief Executive Officer |

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[Signature Page to Company Acceleration Request]