# EDGAR Filing Document

**Accession Number:** 0000110471
**File Stem:** 0000000000-25-005795
**Filing Date:** 2025-6
**Character Count:** 3499
**Document Hash:** 7b98c31968fb83382cd8bb3d158b2288
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-005795.hdr.sgml**: 20250827

**ACCESSION NUMBER**: 0000000000-25-005795

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250602

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WOLVERINE WORLD WIDE INC /DE/
- **CENTRAL INDEX KEY:** 0000110471
- **STANDARD INDUSTRIAL CLASSIFICATION:** FOOTWEAR, (NO RUBBER) [3140]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 381185150
- **STATE OF INCORPORATION:** MI
- **FISCAL YEAR END:** 1230

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-06024

**BUSINESS ADDRESS:**
- **STREET 1:** 9341 COURTLAND DR
- **CITY:** ROCKFORD
- **STATE:** MI
- **ZIP:** 49351
- **BUSINESS PHONE:** 6168665500

**MAIL ADDRESS:**
- **STREET 1:** 9341 COURTLAND DR
- **CITY:** ROCKFORD
- **STATE:** MI
- **ZIP:** 49351
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000110471-25-000046

## Text-Extract

```

                                                             June 2, 2025

Taryn Miller
Chief Financial Officer
Wolverine World Wide, Inc.
9341 Courtland Drive N.E.
Rockford, Michigan 49351

       Re: Wolverine World Wide, Inc.
           Form 10-K for the Fiscal Year Ended December 28, 2024
           Response Dated May 22, 2025
           File No. 001-06024
Dear Taryn Miller:

       We have reviewed your May 22, 2025 response to our comment letter and
have the
following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our April 3,
2025 letter.

Response Letter Dated May 22, 2025
Company Response to Staff Comment 2, page 2

1.     We note your response to prior comment 2 that reorganization costs
include several
       types of costs including severance costs from the reductions in force;
costs associated
       with office and distribution center closure, transition and relocation
costs; and external
       consultant and legal fees for services related to the Transformation.
Please provide us
       with quantification of the amounts related to each type of cost
incurred. Additionally,
       we note your disclosure that the office and facility closures and
relocations were a
          material non-recurring event.    Please tell us if any of the costs
included as a
          reorganization cost    would be considered costs related to an exit
or disposal cost
       obligations under the guidance in ASC 420. If so, please quantify these
amounts, and
       tell us why the notes to the financial statements in the Form 10-K do
not include the
       disclosures required under ASC 420-10-50-1.
 June 2, 2025
Page 2

       Please contact Stephany Yang at 202-551-3167 or Kevin Woody at
202-551-3629 if
you have questions regarding comments on the financial statements and related
matters.

                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._