# EDGAR Filing Document

**Accession Number:** 0001941365
**File Stem:** 0001193125-25-213452
**Filing Date:** 2025-9
**Character Count:** 2438
**Document Hash:** 14f80f81e9250aa470cf3ec92f01e9b1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-213452.hdr.sgml**: 20260127

**ACCESSION NUMBER**: 0001193125-25-213452

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250923

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MasterBrand, Inc.
- **CENTRAL INDEX KEY:** 0001941365
- **STANDARD INDUSTRIAL CLASSIFICATION:** WOOD HOUSEHOLD FURNITURE, (NO UPHOLSTERED) [2511]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 883479920
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1228

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 3300 ENTERPRISE PARKWAY, SUITE 300
- **CITY:** BEACHWOOD
- **STATE:** OH
- **ZIP:** 44122
- **BUSINESS PHONE:** 1-877-622-4782

**MAIL ADDRESS:**
- **STREET 1:** 3300 ENTERPRISE PARKWAY, SUITE 300
- **CITY:** BEACHWOOD
- **STATE:** OH
- **ZIP:** 44122

**MasterBrand, Inc.** 

3300 Enterprise Parkway, Suite 300

Beachwood, Ohio 44122

(877) 622-4782

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attention: Erin Donahue

September 23, 2025

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| | |
|:---|:---|
| **Re:** | **MasterBrand, Inc.**  |

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**Registration Statement on Form S-4** <br>

**File No. 333-290071** <br>

Dear Ms. Donahue:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, MasterBrand, Inc. (the "Company") respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 (File No. 333-290071), as amended (the "Registration Statement"), be accelerated by the U.S. Securities and Exchange Commission to 4:00 p.m., Eastern time, on September 25, 2025, or as soon as practicable thereafter.

The Company respectfully requests to be notified of such effectiveness by a telephone call to the Company's counsel, Skadden, Arps, Slate, Meagher & Flom LLP, to Marie L. Gibson at (212) 735-3207 or June S. Dipchand at (212) 735-2072, with such effectiveness to also be confirmed in writing to Marie.Gibson@skadden.com or June.Dipchand@skadden.com.

\* \* \*

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| |
|:---|
| Sincerely,<br>MasterBrand, Inc. |
| /s/ Andrean R. Horton |
| Andrean R. Horton |
| Executive Vice President, Chief Legal Officer and Secretary |

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cc: Marie L. Gibson, Skadden, Arps, Slate, Meagher & Flom LLP

June S. Dipchand, Skadden, Arps, Slate, Meagher & Flom LLP