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| August 27, 2018 | LONDON MOSCOW MUNICH PARIS SÃO PAULO | |||
SEOUL SHANGHAI SINGAPORE TOKYO TORONTO | ||||
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. |
Amendment No. 4 to FormS-4/S-1 |
Filed August 27, 2018 (FileNo. 333-224754) |
Dear Ms. McHale:
On behalf of Stevens Holding Company, Inc. (the “Company”), we transmit herewith Amendment No. 4 to the Company’s registration statement on FormS-4/S-1 via the Securities and Exchange Commission’s EDGAR system.
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 immediately to the undersigned at (212)735-7886.
| Sincerely, |
| /s/ Thomas W. Greenberg |
| Thomas W. Greenberg |
Ms. Kate McHale
August 27, 2018
Page 2
| cc: | Daniel B. Kim |
Glenn E. Deegan
Thomas E. Dunn