大卫?泰珀向惠而浦发公开信，指责其摧毁股东价值并敦促改革

Core Points - Hedge fund manager David Tepper expressed shock at Whirlpool's stock issuance, labeling it as a large and unnecessary dilution of shareholder equity [1][2] - Tepper criticized Whirlpool's management for destroying hundreds of millions of dollars in shareholder value over the years, stating that there should be no more excuses [2] - Tepper highlighted that the recent financing cost exceeded 10%, significantly higher than the company's after-tax debt cost of less than 5% in the public market [2] - Whirlpool's stock price dropped 14% following the announcement of the secondary offering, which aims to raise $454.9 million from common stock and $508.1 million from depositary shares [3] - Tepper's public letter led to a nearly 1% increase in Whirlpool's stock price during early trading, although the stock has fallen nearly 36% from its 52-week high set in July of the previous year [3] - Tepper urged the board to remember their fiduciary duty and not tolerate management acting solely for their own benefit, and to invite domestic and foreign companies interested in creating American jobs and enhancing shareholder value to engage with Whirlpool [4]