September 25, 2017
BY EDGAR TRANSMISSION
Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
| Re: | Hamilton Beach Brands Holding Company |
Registration Statement on Form S-1
File No. 333-220066
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, Hamilton Beach Brands Holding Company (the “Company”) respectfully requests that the effective date for the Registration Statement on Form S-1 (File No. 333-220066), which was filed on September 25, 2017, as amended, (the “Registration Statement”), be accelerated so that the Registration Statement will be declared effective at 9:00 a.m. Eastern Time on September 26, 2017, or as soon thereafter as is practicable.
Once the Registration Statement has been declared effective, we respectfully request that you orally confirm that event with Eric Orsic of McDermott Will & Emery LLP, counsel to the Company, at (312) 984-7617.
Thank you for your attention to this matter.
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| Very truly yours, | ||
| Hamilton Beach Brands Holding Company | ||
| By: | /s/ Gregory H. Trepp | |
| Gregory H. Trepp | ||
| President and Chief Executive Officer | ||