SecProbe.io

CORRESP
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filename1.htm

April 28, 2005

  Mr. Ernest Greene,

  U.S.
  Securities and Exchange Commission,

  450
  Fifth Street, N.W.,

  Washington,
  D.C. 20549.

Re:                               Amcor Limited

Dear Mr. Greene:

Further to your discussions with Jeffrey Browne and
Burr Henly of Sullivan & Cromwell, we enclose the relevant minutes of the
meeting of the Board of Directors of Amcor Limited held on December 6, 2004
(the “Minutes”).

Amcor Limited is supplementally providing the Minutes
for the information of the Staff of the Securities and Exchange Commission in
connection with the Staff’s review of Amcor Limited’s annual report on Form
20-F for the period ended June 30, 2004 (the “20-F Review”).  The Minutes are being provided on the basis that
they will be kept strictly confidential and not disclosed to third parties.  The Minutes contain reference to legal advice
to which a claim of legal privilege attaches.  Please be advised that by producing the Minutes
to the Commission staff, Amcor Limited does not intend to waive the protection
of the attorney work product doctrine, the attorney-client privilege, or any
other privilege applicable as to third parties.
Pursuant to Rule 12b-4 under the Securities Exchange Act of 1934, as
amended, Amcor Limited requests that the copy of the Minutes provided under
cover of this letter will be returned to Amcor Limited at the conclusion of the
20-F Review and that no copies of the Minutes will be retained by the Staff.  A stamped envelope has been enclosed to
facilitate return of the Minutes.

Very truly yours,

  /s/ PETER DAY

Peter Day

(Chief Financial Officer)

  Mr. Ernest Greene

  cc:

  Patrick Ryan

  Paul Meadows

  (Allens Arthur Robinson)

  Jeffrey F. Browne

  Burr Henly

  (Sullivan & Cromwell)