BRUNSWICK CORP

Regulatory Filings • Jan 28, 2023

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January 27, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

United States Securities and Exchange Commission

100 F Street NE

Washington, D.C. 20549

Attn: Kathleen Collins

Chen Chen

Re: Brunswick Corporation

Form 10-K for Fiscal Year Ended December 31, 2021

Filed February 22, 2022

File No. 001-01043

Dear Ms. Collins:

Brunswick Corporation (the “Company”) has received the comments of the staff (the “ Staff ”) of the Division of Corporation Finance of the Securities and Exchange Commission set forth in the Staff’s comment letter dated January 25, 2023 (the “ Comment Letter ”). The Comment Letter requests that the Company respond to the comments within ten business days, or tell the Staff when the Company will provide its response. As discussed with the Staff, we are writing to confirm that the Company intends to respond to the Comment Letter on or before March 9, 2023.

We appreciate the Staff’s cooperation in this matter.

Sincerely,

/s/ Ryan M. Gwillim

Ryan M. Gwillim, Executive Vice President and Chief Financial Officer

cc: Sonia Barros, Sidley Austin LLP