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SEC Comment Letter for CROWN HOLDINGS, INC. (CCK) (CIK 0001219601) (CCK) — Dec 13, 2018

CROWN HOLDINGS, INC. (CCK) (CIK 0001219601)
Date: Dec. 13, 2018 · CIK: 0001219601 · Accession: 0000000000-18-037946

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File numbers found in text: 333-228692

Date
December 13, 2018
Author
David A. Beaver
Form
UPLOAD
Company
CROWN HOLDINGS, INC. (CCK) (CIK 0001219601)

Letter

December 13, 2018 David A. Beaver Vice President and Corporate Controller Crown Holdings, Inc. 770 Township Line Road Yardley, PA 19067 Re:Crown Holdings, Inc. Registration Statement on Form S-4 Filed December 6, 2018 File No. 333-228692 Dear Mr. Beaver: 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 Sherry Haywood Staff Attorney at (202) 551-3345 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction

Show Raw Text
December 13, 2018
David A. Beaver
Vice President and Corporate Controller
Crown Holdings, Inc.
770 Township Line Road
Yardley, PA 19067
Re:Crown Holdings, Inc.
Registration Statement on Form S-4
Filed December 6, 2018
File No. 333-228692
Dear Mr. Beaver:
            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 Sherry Haywood Staff Attorney at (202) 551-3345 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing and
Construction