SEC Company Response from CROWN HOLDINGS, (CCK) — Jan 21, 2026
CROWN HOLDINGS, INC.
Date: Jan. 21, 2026 · CIK: 0001219601 · Accession: 0001193125-26-017330
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291765
Letter
Re: Crown Holdings, Inc. Registration Statement on Form S-4 File No. 333-291765 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-captioned Registration Statement on Form S-4 (the “ Registration Statement ”) for Crown Holdings, Inc., Crown Americas LLC, and the guarantors named in the Registration Statement (collectively, the “ Registrants ”) so that such Registration Statement will become effective as of 2:00 P.M. (New York City time) on January 23, 2026, or as soon thereafter as practicable. The Registrants hereby acknowledge that: 1. should the Securities and Exchange Commission (the “ Commission ”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, the Commission is not foreclosed from taking any action with respect to the Registration Statement; 2. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective does not relieve the Registrants of their full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and 3. the Registrants may not assert the declaration of effectiveness of the Registration Statement by the Commission or the staff as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
CROWN HOLDINGS, INC. 14025 Riveredge Drive, Suite 300 Tampa, Florida 33637 Telephone: (215) 698-5100 January 21, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Filing Desk
Very truly yours,
CROWN HOLDINGS, INC.
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CORRESP 1 filename1.htm CORRESP CROWN HOLDINGS, INC. 14025 Riveredge Drive, Suite 300 Tampa, Florida 33637 Telephone: (215) 698-5100 January 21, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Filing Desk Re: Crown Holdings, Inc. Registration Statement on Form S-4 File No. 333-291765 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-captioned Registration Statement on Form S-4 (the “ Registration Statement ”) for Crown Holdings, Inc., Crown Americas LLC, and the guarantors named in the Registration Statement (collectively, the “ Registrants ”) so that such Registration Statement will become effective as of 2:00 P.M. (New York City time) on January 23, 2026, or as soon thereafter as practicable. The Registrants hereby acknowledge that: 1. should the Securities and Exchange Commission (the “ Commission ”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, the Commission is not foreclosed from taking any action with respect to the Registration Statement; 2. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective does not relieve the Registrants of their full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and 3. the Registrants may not assert the declaration of effectiveness of the Registration Statement by the Commission or the staff as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, CROWN HOLDINGS, INC. /s/ Kevin C. Clothier Name: Kevin C. Clothier Title: Senior Vice President and Chief Financial Officer [ Signature Page to the Acceleration Request ]