Bankruptcy: Hillman Solutions Corp.

Form Type: CORRESP

Filing Date: 2025-02-12

Corporate Action: Bankruptcy

Type: Update

Accession Number: 000182249225000037

Filing Summary: Hillman Solutions Corp. acknowledges receipt of a comment letter from the SEC dated February 12, 2025, regarding their Form 8-K filed on November 5, 2024. The letter from the SEC raises concerns about the appropriateness of the adjustment for the customer bankruptcy reserve in the company’s financial reporting. The company responds by stating it will comply with the SEC's guidance and remove the customer bankruptcy reserve from its Adjusted EBITDA calculation in future filings, ensuring it aligns with the requirements outlined by the SEC's Compliance & Disclosure Interpretations on Non-GAAP Financial Measures.

Document Link: View Document