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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

Date
July 22, 2025
Author
By
Form
CORRESP
Company
Amcor Flexibles North America, Inc. (CIK 0000011199)

Letter

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.

Show Raw Text
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