# EDGAR Filing Document

**Accession Number:** 0000014930
**File Stem:** 0000014930-23-000006
**Filing Date:** 2023-1
**Character Count:** 2280
**Document Hash:** fce41921d52fe1a2e8e92f69a7250e82
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000014930-23-000006.hdr.sgml**: 20230411

**ACCESSION NUMBER**: 0000014930-23-000006

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20230127

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BRUNSWICK CORP
- **CENTRAL INDEX KEY:** 0000014930
- **STANDARD INDUSTRIAL CLASSIFICATION:** ENGINES & TURBINES [3510]
- **IRS NUMBER:** 360848180
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 26125 N. RIVERWOODS BLVD. SUITE 500
- **CITY:** METTAWA
- **STATE:** IL
- **ZIP:** 60045-3420
- **BUSINESS PHONE:** 8477354700

**MAIL ADDRESS:**
- **STREET 1:** 26125 N. RIVERWOODS BLVD. SUITE 500
- **CITY:** METTAWA
- **STATE:** IL
- **ZIP:** 60045-3420

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BRUNSWICK BALKE COLLENDER CO
- **DATE OF NAME CHANGE:** 19660919

![image.jpg](image.jpg)

January 27, 2023

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

United States Securities and Exchange Commission

100 F Street NE

Washington, D.C. 20549

Attn: Kathleen Collins

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chen Chen

**Re: Brunswick Corporation**

**Form 10-K for Fiscal Year Ended December 31, 2021**

**Filed February 22, 2022**

**File No. 001-01043**

Dear Ms. Collins:

Brunswick Corporation (the "Company") has received the comments of the staff (the "*Staff*") of the Division of Corporation Finance of the Securities and Exchange Commission set forth in the Staff's comment letter dated January 25, 2023 (the "*Comment Letter*"). The Comment Letter requests that the Company respond to the comments within ten business days, or tell the Staff when the Company will provide its response. As discussed with the Staff, we are writing to confirm that the Company intends to respond to the Comment Letter on or before March 9, 2023.

We appreciate the Staff's cooperation in this matter.

Sincerely,

/s/ Ryan M. Gwillim

Ryan M. Gwillim, Executive Vice President and Chief Financial Officer

cc: Sonia Barros, Sidley Austin LLP

![image1.jpg](image1.jpg)

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