You explain that you received $460 million in cash while your shareholders received the ACCO BrandsĬorporation stock. While disclosures in your May 3, 2012 current report indicate that such net assets had declined to $474 million as of March 31, 2012. The disclosures in your interim report indicate that net assets as of December 31, 2011 associated with discontinued operations sold during the second quarter were $527 million We understand that ACCO Brands Corporation acquired this business by issuing 57.1 million shares of its stock valued at $602.3 million andĪssuming the $460 million debt you arranged to be issued by the Consumer & Office Products segment just prior to theĮxchange. We note your disclosures under this heading and on page 19 of the interim report that you filed on July 30, 2012 that on November 17, 2011 you arranged toĭispose of the business constituting your Consumer & Office Products segment, and that this transaction was completed on May 1, 2012. Managements discussion and analysis of financial condition and results of operations, page 15
We believe that, after the Staffs review of our responses, the Staff can reach the conclusion that the accounting treatment for these transactions isįorm 10-K for the Fiscal Year Ended December 31, 2011 Internal applications, then our B2B based Bizapedia Pro API™ might be the answer for you.Re: MeadWestvaco Corporation, Form 10-K for Fiscal Year Ended December 31, 2011, Filed February 27, 2012, File No. 001-31215īehalf of MeadWestvaco Corporation (MWV or the company), set forth below is the response of the company to the comment of the staff of the Division of Corporation Finance (the Staff) of the Securities and ExchangeĬommission (the ∼ommission) received by letter dated August 22, 2012. If you are looking for something more than a web based search utility and need to automate company and officer searches from within your WHAT'S INCLUDED IN THE ADVANCED SEARCH FORM? Utilize our advanced search form to filter the search results by Company Name, City, State, Postal Code, Filing Jurisdiction, Entity Type, Registered Agent,įile Number, Filing Status, and Business Category. While logged in and authenticated, you will not be asked to solve any complicated Recaptcha V2 challenges. In addition, all pages on Bizapedia will be served to you completely ad freeĪnd you will be granted access to view every profile in its entirety, even if the company chooses to hide the private information on their profile from the general public. Your entire office will be able to use your search subscription.
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