Correspondence 0001193125-22-291217 from Arthur J. Gallagher & Co. (AJG) (CIK 0000354190) (AJG)
Arthur J. Gallagher & Co. (AJG) (CIK 0000354190)
Date: Nov. 22, 2022 · CIK: 0000354190 · Accession: 0001193125-22-291217
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File numbers found in text: 333-268400
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CORRESP 1 filename1.htm CORRESP November 22, 2022 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: David Gessert Re: Arthur J. Gallagher & Co. Registration Statement on Form S-4 (File No. 333-268400) Ladies and Gentlemen: Pursuant to Rules 460 and 461 promulgated under the Securities Act of 1933, as amended, the registrant, Arthur J. Gallagher & Co. (the “Company”), respectfully requests the acceleration of the effectiveness of the above-referenced Registration Statement (the “Registration Statement”), so as to become effective at 4:00 p.m. Eastern time on Monday, November 28, 2022 or as soon as possible thereafter. Please do not hesitate to contact Andrew L. Fabens of Gibson, Dunn & Crutcher LLP at (212) 351-4034 or Robert D. Giannattasio of Gibson, Dunn & Crutcher LLP at (212) 351-6234, with any questions or comments with respect to this letter. Very truly yours, By: /s/ Seth Diehl Seth Diehl Assistant Secretary