Correspondence 0001104659-25-069437 from Amcor Flexibles North America, Inc. (CIK 0000011199)
Amcor Flexibles North America, Inc. (CIK 0000011199)
Date: July 22, 2025 · CIK: 0000011199 · Accession: 0001104659-25-069437
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File numbers found in text: 333-288682
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CORRESP 1 filename1.htm 2301 Industrial Drive Neenah, Wisconsin 54956 July 22, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, NE Washington, DC 20549 Attention: Bradley Ecker Re: Amcor Flexibles North America, Inc. Registration Statement on Form S-4 Filed July 15, 2025 File No. 333-288682 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Amcor Flexibles North America, Inc. (the "Company") hereby requests that the effective date of the above-captioned Registration Statement on Form S-4 be accelerated so that it becomes effective at 4:00 p.m., Eastern Time, on July 24, 2025, or as soon thereafter as practicable. The Company hereby authorizes Jonathan Schulman of Perkins Coie LLP, counsel to the Company, to modify or withdraw this request for acceleration by oral or written communication. Please call Mr. Schulman at (303) 291-2309 or JSchulman@perkinscoie.com as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, AMCOR FLEXIBLES NORTH AMERICA, INC. By: /s/ Larry Weber Name: Larry Weber Title: President cc: Jason Day Jonathan S. Schulman Perkins Coie LLP