# EDGAR Filing Document

**Accession Number:** 0001951070
**File Stem:** 0001628280-25-035373
**Filing Date:** 2025-7
**Character Count:** 4700
**Document Hash:** 616fc6f4490e5297f79bc2013ce93acc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-25-035373.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0001628280-25-035373

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250718

**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 18, 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. 3 to Registration Statement on Form S-1** |
| | | **Filed July 17, 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 18, 2025.

In connection with such responses, the Company will be submitting, electronically via EDGAR, Amendment No. 4 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 18, 2025

**Capitalization, page 63**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*1.We note your revision and response to prior comment 1. It is unclear how you determined the pro forma earnings per share amounts as presented in your revised disclosures. Please note that your pro forma financial information should disclose any significant quantitative and qualitative estimates and assumptions used to show how the adjustments were derived. Please revise your disclosure to ensure that the narrative description of your pro forma effects clearly support your calculations of both the numerator and denominator used in your pro forma earnings per share calculations. Your description should also address the tax effects on your adjustments, including but not limited to whether or not the statutory tax rates were used. Refer to Rules 11-02(a)(8) and 11-02(b)(5) of Regulation S-X.*

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

In response to the Staff's comment, the Amendment has been revised. Please see page 65-66, which includes additional disclosure related to how the basic and diluted earnings (loss) per share metrics were determined.

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Securities and Exchange Commission

July 18, 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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