Specialty Building Products, Inc.
2160 Satellite Boulevard, Suite 450
Duluth, Georgia 30097
February 8, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Alyssa Wall
Re: | Specialty Building Products, Inc. |
Registration Statement on Form S-1
Originally Filed January 4, 2022
File No. 333-261988
Ladies and Gentlemen:
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Allwyn Entertainment AG (the “Registrant”) hereby respectfully requests that the U.S. Securities and Exchange Commission (the “Commission”) consent to the withdrawal, effective as of the date hereof, of the Registrant’s
Registration Statement on Form S-1 (File No. 333-261988) initially confidentially submitted to the Commission on October 4, 2021, and filed with the Commission on January 4, 2022, as amended by Amendment No. 1 to the Registration Statement, filed with the Commission on April 20, 2022.
The Company has determined not to pursue the contemplated public offering at this time. The Commission has not declared the Registration Statement effective under the Act and no securities were sold in connection with the offering contemplated by the Registration Statement.
The Registrant acknowledges that no refund will be made for fees paid to the Commission in connection with the filing of the Registration Statement. However, the Registrant requests that, in accordance with Rule 457(p) under the Securities Act, all fees paid to the Commission in connection with the filing of the Registration Statement be credited for future use by the Registrant.
Should you have any questions, or need further information with respect to this matter, please contact Ross M. Leff at (212) 446-4947 or Allison Bell at (212) 390-4609.
Sincerely, | ||
By: | /s/ Jeff McLendon | |
Name: | Jeff McLendon | |
Title: | Chief Executive Officer |
cc: | Ross M. Leff, Kirkland & Ellis LLP |
Allison Bell, Kirkland & Ellis LLP |