# EDGAR Filing Document

**Accession Number:** 0001951070
**File Stem:** 0000000000-25-007622
**Filing Date:** 2025-7
**Character Count:** 3608
**Document Hash:** 27cf7129ec7d0700937f0aea4751741c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007622.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0000000000-25-007622

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250718

**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

```

                                                            July 18, 2025

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

       Re: McGraw Hill, Inc.
           Amendment No. 3 to Registration Statement on Form S-1
           Filed July 17, 2025
           File No. 333-288373
Dear Simon Allen:

     We have reviewed your amended registration statement and have the
following
comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. 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 any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our July 16,
2025, letter.

Amendment No. 3 to Form S-1 Filed July 17, 2025
Capitalization, page 63

1.     We note your revision and response to prior comment 1. It is unclear how
you
       determined the pro forma earnings per share amounts as presented in your
revised
       disclosures. Please note that your pro forma financial information
should disclose any
       significant quantitative and qualitative estimates and assumptions used
to show how
       the adjustments were derived. Please revise your disclosure to ensure
that the
       narrative description of your pro forma effects clearly support your
calculations of
       both the numerator and denominator used in your pro forma earnings per
share
       calculations. Your description should also address the tax effects on
your adjustments,
       including but not limited to whether or not the statutory tax rates were
used. Refer to
       Rules 11-02(a)(8) and 11-02(b)(5) of Regulation S-X.
 July 18, 2025
Page 2

       Please contact Charles Eastman at 202-551-3794 or 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
cc:   Cristopher Greer

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._