| SKADDEN, ARPS, SLATE, MEAGHER & FLOMLLP | ||||
FOUR TIMES SQUARE NEW YORK 10036-6522 —— TEL: (212)735-3000 FAX: (212)735-2000 www.skadden.com | FIRM/AFFILIATE OFFICES —— BOSTON CHICAGO HOUSTON LOS ANGELES PALO ALTO WASHINGTON, D.C. WILMINGTON —— BEIJING BRUSSELS FRANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SÃO PAULO SEOUL SHANGHAI SINGAPORE TOKYO TORONTO | |||
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| THOMAS.GREENBERG@SKADDEN.COM | ||||
| August 10, 2018 | ||||
VIA EDGAR AND HAND DELIVERY.
Kate McHale
Securities and Exchange Commission
Division of Corporate Finance
Office of Manufacturing and Construction
100 F. Street N.E.
Washington, D.C. 20549
| Re: | Stevens Holding Company, Inc. |
Dear Ms. McHale:
On behalf of Stevens Holding Company, Inc. (the “Company”), we transmit herewith Amendment No. 3 to the Company’s registration statement on FormS-4/S-1 (“Amendment No. 3”) via the Securities and Exchange Commission’s EDGAR system.
Amendment No. 3 includes changes that are intended to update, clarify and render more complete information contained therein, including financial statements for the period ended June 29, 2018 and pro forma financials for Fortive.
We thank you for your prompt attention to this letter and look forward to hearing from you at your earliest convenience. Please direct any questions concerning this filing to the undersigned at (212)735-7886.
Ms. Kate Hale
August 10, 2018
Page 2
| Sincerely, |
| /s/ Thomas W. Greenberg |
| Thomas W. Greenberg |
| cc: | Daniel B. Kim |