Wachtell, Lipton, Rosen & Katz
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MARTIN LIPTON |
DAVID M. SILK |
51 WEST 52ND STREET NEW YORK, N.Y. 10019-6150 TELEPHONE: (212) 403 -1000 FACSIMILE: (212) 403 -2000 GEORGE A. KATZ (1965-1989) JAMES H. FOGELSON (1967-1991) LEONARD M. ROSEN (1965-2014) OF COUNSEL |
IGOR KIRMAN |
JOSHUA A. FELTMAN | ||
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HERBERT M. WACHTELL |
ROBIN PANOVKA |
JONATHAN M. MOSES |
ELAINE P. GOLIN | |||
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PAUL VIZCARRONDO, JR. |
DAVID A. KATZ |
T. EIKO STANGE |
EMIL A. KLEINHAUS | |||
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PETER C. HEIN |
ILENE KNABLE GOTTS |
DAVID A. SCHWARTZ |
KARESSA L. CAIN | |||
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HAROLD S. NOVIKOFF |
JEFFREY M. WINTNER |
JOHN F. LYNCH |
RONALD C. CHEN | |||
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THEODORE N. MIRVIS |
TREVOR S. NORWITZ |
WILLIAM SAVITT |
GORDON S. MOODIE | |||
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EDWARD D. HERLIHY |
BEN M. GERMANA |
ERIC M. ROSOF |
DONGJU SONG | |||
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DANIEL A. NEFF |
ANDREW J. NUSSBAUM |
MARTIN J.E. ARMS |
BRADLEY R. WILSON | |||
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ANDREW R. BROWNSTEIN |
RACHELLE SILVERBERG |
GREGORY E. OSTLING |
GRAHAM W. MELI | |||
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PAUL K. ROWE |
STEVEN A. COHEN |
DAVID B. ANDERS |
GREGORY E. PESSIN | |||
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MARC WOLINSKY |
DEBORAH L. PAUL |
WILLIAM T. ALLEN |
DAVID M. MURPHY |
ANDREA K. WAHLQUIST |
CARRIE M. REILLY | |
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DAVID GRUENSTEIN |
DAVID C. KARP |
MICHAEL H. BYOWITZ |
DAVID S. NEILL |
ADAM J. SHAPIRO |
MARK F. VEBLEN | |
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STEVEN A. ROSENBLUM |
RICHARD K. KIM |
PETER C. CANELLOS |
BERNARD W. NUSSBAUM |
NELSON O. FITTS |
VICTOR GOLDFELD | |
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JOHN F. SAVARESE |
JOSHUA R. CAMMAKER |
DAVID M. EINHORN |
LAWRENCE B. PEDOWITZ |
JOSHUA M. HOLMES |
EDWARD J. LEE | |
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SCOTT K. CHARLES |
MARK GORDON |
KENNETH B. FORREST |
ERIC S. ROBINSON |
DAVID E. SHAPIRO |
BRANDON C. PRICE | |
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JODI J. SCHWARTZ |
JOSEPH D. LARSON |
THEODORE GEWERTZ |
PATRICIA A. ROBINSON* |
DAMIAN G. DIDDEN |
KEVIN S. SCHWARTZ | |
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ADAM O. EMMERICH |
LAWRENCE S. MAKOW |
MAURA R. GROSSMAN |
ERIC M. ROTH |
IAN BOCZKO |
MICHAEL S. BENN | |
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GEORGE T. CONWAY III |
JEANNEMARIE O’BRIEN |
RICHARD D. KATCHER |
MICHAEL W. SCHWARTZ |
MATTHEW M. GUEST |
SABASTIAN V. NILES | |
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RALPH M. LEVENE |
WAYNE M. CARLIN |
MEYER G. KOPLOW |
STEPHANIE J. SELIGMAN |
DAVID E. KAHAN |
ALISON ZIESKE PREISS | |
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RICHARD G. MASON |
STEPHEN R. DiPRIMA |
DOUGLAS K. MAYER |
ELLIOTT V. STEIN |
DAVID K. LAM |
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MICHAEL J. SEGAL |
NICHOLAS G. DEMMO |
ROBERT B. MAZUR |
WARREN R. STERN |
BENJAMIN M. ROTH |
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MARSHALL L. MILLER |
PATRICIA A. VLAHAKIS |
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PHILIP MINDLIN |
ANTE VUCIC |
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ROBERT M. MORGENTHAU |
AMY R. WOLF |
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* ADMITTED IN THE DISTRICT OF COLUMBIA |
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COUNSEL |
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DAVID M. ADLERSTEIN |
PAULA N. GORDON |
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AMANDA K. ALLEXON |
NANCY B. GREENBAUM |
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LOUIS J. BARASH |
MARK A. KOENIG |
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FRANCO CASTELLI |
LAUREN M. KOFKE |
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DIANNA CHEN |
J. AUSTIN LYONS |
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ANDREW J.H. CHEUNG |
ALICIA C. McCARTHY |
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PAMELA EHRENKRANZ |
AMANDA N. PERSAUD |
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UMUT ERGUN |
S. CHRISTOPHER SZCZERBAN |
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KATHRYN GETTLES-ATWA |
JEFFREY A. WATIKER |
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ADAM M. GOGOLAK |
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May 3, 2016
VIA EDGAR TRANSMISSION
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Registration Statement on Form 10 for Yum! China Holding, Inc.
Ladies and Gentlemen:
On behalf of our client, Yum! China Holding, Inc. (“SpinCo”), a Delaware corporation and a wholly owned subsidiary of Yum! Brands, Inc. (“YUM”), we are submitting for filing with the U.S. Securities and Exchange Commission a registration statement on Form 10 for the registration of shares of SpinCo’s common stock under Section 12(b) of the U.S. Securities Exchange Act of 1934, as amended, in connection with YUM’s planned distribution of shares of SpinCo common stock to YUM’s shareholders.
If you have any questions regarding this filing, please contact the undersigned at BMRoth@WLRK.com or (212) 403-1378, or Scott Catlett, Vice President and Deputy General Counsel at YUM, at scott.catlett@yum.com or (502) 874-8300.
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Sincerely, |
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/s/ Benjamin M. Roth |
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Benjamin M. Roth |