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SEC Comment Letter 0000000000-25-007661 to Amcor Flexibles North America, Inc. (CIK 0000011199)

Amcor Flexibles North America, Inc. (CIK 0000011199)
Date: July 21, 2025 · CIK: 0000011199 · Accession: 0000000000-25-007661

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-288682

Date
July 21, 2025
Author
Division of
Form
UPLOAD
Company
Amcor Flexibles North America, Inc. (CIK 0000011199)

Letter

Re: Amcor Flexibles North America, Inc. Registration Statement on Form S-4 Filed on July 15, 2025 File No. 333-288682 Dear Michael Rumley:

July 21, 2025

Michael Rumley Director Amcor Flexibles North America, Inc. 3 Parkway North, Suite 300 Deerfield, IL 60015

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Bradley Ecker at 202-551-4985 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 July 21, 2025

Michael Rumley
Director
Amcor Flexibles North America, Inc.
3 Parkway North, Suite 300
Deerfield, IL 60015

 Re: Amcor Flexibles North America, Inc.
 Registration Statement on Form S-4
 Filed on July 15, 2025
 File No. 333-288682
Dear Michael Rumley:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Bradley Ecker at 202-551-4985 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>