# EDGAR Filing Document

**Accession Number:** 0001944013
**File Stem:** 0000000000-23-000287
**Filing Date:** 2023-1
**Character Count:** 7165
**Document Hash:** 4e85f30173eafd9351815f0254a9d381
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000287.hdr.sgml**: 20230308

**ACCESSION NUMBER**: 0000000000-23-000287

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230111

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Crane Co
- **CENTRAL INDEX KEY:** 0001944013
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS FABRICATED METAL PRODUCTS [3490]
- **IRS NUMBER:** 882846451
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 100 FIRST STAMFORD PLACE
- **CITY:** STAMFORD
- **STATE:** CT
- **ZIP:** 06902
- **BUSINESS PHONE:** (203) 363-7300

**MAIL ADDRESS:**
- **STREET 1:** 100 FIRST STAMFORD PLACE
- **CITY:** STAMFORD
- **STATE:** CT
- **ZIP:** 06902

## Text-Extract

```

United States securities and exchange commission logo

                             January 11, 2023

       Max H. Mitchell
       President and Chief Executive Officer
       Crane Company
       100 First Stamford Place
       Stamford, CT 06902

                                                        Re: Crane Company
                                                            Form 10-12B
                                                            Filed December 15,
2022
                                                            File No. 001-41570

       Dear Max H. Mitchell:

              We have reviewed your letter of correspondence dated December 23,
2022 and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments 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 our
       comments apply to your facts and circumstances, please tell us why in
your response.

            After reviewing your response and any amendment you may file in
response to these
       comments, we may have additional comments.

       Correspondence letter dated December 23, 2022 to Form 10-12B filed
December 15, 2022

       Unaudited Pro Forma Condensed Combined Financial Statements, page 63

   1.                                                   We have reviewed your
response to prior comment one. Please provide the following:
                                                            Please expand your
disclosure in the third to last paragraph on page 64 to further
                                                           clarify that certain
pro forma adjustments have been made to reflect the estimated
                                                           expenses of certain
agreements and are included within the columns of both
                                                           Separation of
Payment & Merchandising Technologies and Other Transaction
                                                           Accounting
Adjustments, if true; and
                                                            Further expand your
disclosure to state that additional pro forma adjustments may be
                                                           necessary once your
agreements are finalized and executed. Please disclose if you
                                                           anticipate that
these adjustments will be material prior to the closing of the spin-off
                                                           and consider
including an estimated dollar range, if possible.

                                                        We remind you that the
company and its management are responsible for the accuracy
 Max H. Mitchell
Crane Company
January 11, 2023
Page 2

and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Beverly Singleton at 202-551-3328 or Ernest Greene at
202-551-3733 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jennifer Angelini at 202-551-3047 or Jay Ingram at 202-551-3397 with
any other
questions.

                                                          Sincerely,
FirstName LastNameMax H. Mitchell
                                                          Division of
Corporation Finance
Comapany NameCrane Company
                                                          Office of
Manufacturing
January 11, 2023 Page 2
cc:       Ann Beth Stebbins
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 11, 2023

Max H. Mitchell
President and Chief Executive Officer
Crane Company
100 First Stamford Place
Stamford, CT 06902

**Re: Crane Company**
**Form 10-12B**
**Filed December 15, 2022**
**File No. 001-41570**

Dear Max H. Mitchell:

We have reviewed your letter of correspondence dated December 23, 2022 and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to these comments 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 our comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response and any amendment you may file in response to these comments, we may have additional comments.

Correspondence letter dated December 23, 2022 to Form 10-12B filed December 15, 2022

Unaudited Pro Forma Condensed Combined Financial Statements, page 63

1. We have reviewed your response to prior comment one. Please provide the following:
- Please expand your disclosure in the third to last paragraph on page 64 to further clarify that certain pro forma adjustments have been made to reflect the estimated expenses of certain agreements and are included within the columns of both Separation of Payment & Merchandising Technologies and Other Transaction Accounting Adjustments, if true; and
- Further expand your disclosure to state that additional pro forma adjustments may be necessary once your agreements are finalized and executed. Please disclose if you anticipate that these adjustments will be material prior to the closing of the spin-off and consider including an estimated dollar range, if possible.

We remind you that the company and its management are responsible for the accuracy

Max H. Mitchell
Crane Company
January 11, 2023
Page 2

and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

You may contact Beverly Singleton at 202-551-3328 or Ernest Greene at 202-551-3733 if you have questions regarding comments on the financial statements and related matters. Please contact Jennifer Angelini at 202-551-3047 or Jay Ingram at 202-551-3397 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing

cc: Ann Beth Stebbins