# EDGAR Filing Document

**Accession Number:** 0001951070
**File Stem:** 0000000000-25-006411
**Filing Date:** 2025-6
**Character Count:** 6285
**Document Hash:** 48677c883ee47546c25b4600ea80c939
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006411.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0000000000-25-006411

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250618

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 377-06445

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950123-22-010891

## Text-Extract

```

                                                            June 18, 2025

Simon Allen
Chief Executive Officer
McGraw Hill, Inc.
8787 Orion Place
Columbus, Ohio 43240

       Re: McGraw Hill, Inc.
           Amendment No. 7 to Draft Registration Statement on Form S-1
           Submitted June 5, 2025
           CIK No. 0001951070
Dear Simon Allen:

     We have reviewed your amended draft registration statement and have the
following
comments.

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our April 1, 2025 letter.

Amendment No. 7 to Draft Registration Statement Submitted June 5, 2025
Anti-takeover provisions in our organizational documents could delay or prevent
a change of
control, page 42

1.     We note disclosure that Platinum   s prior written consent is required
for any alteration
       or amendment of your corporate documents which would    adversely affect
the rights
       of Platinum.    Please revise to disclose that this effectively gives
Platinum power to
       veto changes that the board of directors or non-controlling shareholders
might
       otherwise approve, and discuss material related risks. Include
conforming and/or more
       detailed disclosures elsewhere in your prospectus to clarify which party
makes the
       determination that an alteration or amendment would adversely affect
Platinum   s
 June 18, 2025
Page 2

       rights, the process therefor, whether other parties can challenge such
determination
       or denial of consent, potential interaction with director fiduciary
duties, and whether
       Platinum   s right is indefinite or ceases (e.g., upon its ownership
reaching a threshold,
       changes in control, or passage of time).
Risk Factors
Risks Related to Our Relationship with Platinum...
Platinum controls us, and its interests may conflict..., page 42

2.     We note your disclosure that,    In the event that Platinum ceases to
own shares of our
       stock representing 40% . . . it will still be able to significantly
influence or effectively
       control the composition of our board of directors and the approval of
actions requiring
       stockholder approval through its voting power.    Please revise to
clarify that Platinum
       continues to have director nomination rights below 40% ownership, as
detailed on
       page 157. Additionally reference Platinum   s effective veto in the
event its rights are
       adversely affected, as discussed in the next risk factor.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
The Education End-Markets We Serve, page 61

3.     Please revise to include a description of what the graphic on page 62
represents, and
       discuss how this information relates to your MD&A analysis. Additionally
disclose
       the material assumptions underlying the projected information and any
material
       factors that may affect such assumptions.
Management
Board Composition, page 138

4.     Please revise to describe the rights that Platinum has to nominate
directors and
       increase the size of the Board pursuant to the Investor Rights
Agreement, as well as
       the quorum requirement that at least one Platinum director be present.
Additionally
       identify the directors and/or nominees who were nominated by Platinum.
General

5.     Please revise disclosure relating to Platinum   s voting control on the
prospectus cover
       and in the summary to additionally highlight its other rights, including
as a minority
       shareholder, to appoint directors and approve or deny changes to your
corporate
       documents that    adversely affect    its rights.
6.     We note leadership claims on the fifth page of graphics which do not
appear to be
       otherwise included in the filing. Please remove or revise to more fully
discuss the
       basis for such claims, including a discussion of the survey and its
limitations.
       Additionally revise to clarify that these disclosures are attributed to
the Company   s
       management based on information from such third-party data.
 June 18, 2025
Page 3

      Please contact Ernest Greene at 202-551-3733 if you have questions
regarding
comments on the financial statements and related matters. Please contact
Bradley Ecker at
202-551-4985 or Jennifer Angelini at 202-551-3047 with any other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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