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CORRESP Filing
Columbus McKinnon (CMCO) CORRESPCorrespondence with SEC
Filed: 28 Apr 21, 12:00am
COLUMBUS McKINNON CORPORATION
205 CROSSPOINT PARKWAY
BUFFALO, NEW YORK 14068
April 28, 2021
VIA EDGAR TRANSMISSION
Ms. Folake Ayoola
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Columbus McKinnon Corporation |
Registration Statement on Form S-1 (File No. 333-255375)
Dear Ms. Ayoola:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-255375) (the “Registration Statement”) of Columbus McKinnon Corporation, a New York corporation (the “Company”). We respectfully request that the Registration Statement become effective as of 2:00 p.m., Eastern Time, on April 29, 2021 (the “Effective Date”), or as soon thereafter as is practicable. We ask, however, that the Registration Statement not be declared effective until you speak with our counsel on the Effective Date. By separate letter, the underwriters of the issuance of the securities being registered join in this request for acceleration.
Please contact Craig M. Fischer at (716) 848-1266 prior to declaring the Registration Statement effective on the Effective Date, or if you have any other questions or concerns regarding this matter.
Very truly yours, | ||||
COLUMBUS MCKINNON CORPORATION | ||||
By: | /s/ Alan S. Korman | |||
Name: | Alan S. Korman | |||
Title: | Vice President, General Counsel | |||
and Chief Human Resources Officer |
cc: | Greg Rustowicz, Columbus McKinnon Corporation Craig M. Fischer, Hodgson Russ LLP Robert J. Olivieri, Hodgson Russ LLP |