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SEC Company Response from CROWN HOLDINGS, (CCK) — Jan 23, 2026

CROWN HOLDINGS, INC.
Date: Jan. 23, 2026 · CIK: 0001219601 · Accession: 0001193125-26-020529

Offering / Registration Process

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File numbers found in text: 333-291765

Date
January 23, 2026
Author
/s/ Kevin C. Clothier
Form
CORRESP
Company
CROWN HOLDINGS, INC.

Letter

Re: Crown Holdings, Inc. Withdrawal of Request for Acceleration of Registration Statement on Form S-4 File No. 333-291765 Ladies and Gentlemen: Crown Holdings, Inc. (the “ Company ”) hereby withdraws its request, dated January 21, 2026, that the Registration Statement on Form S-4 (File No. 333-291765) (the “ Registration Statement ”) become effective on Friday, January 23, 2026, at 2:00 p.m., New York City time, or as soon thereafter as practicable. The Company is no longer requesting that the Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date. If you have any questions regarding the foregoing, please contact our counsel, Ian Hartman of Dechert LLP at (215) 994-2277.

CROWN HOLDINGS, INC. 14025 Riveredge Drive, Suite 300 Tampa, Florida 33637 Telephone: (215) 698-5100 January 23, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Filing Desk

Sincerely,
CROWN HOLDINGS, INC.
/s/ Kevin C. Clothier

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CORRESP
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 filename1.htm

 CORRESP

 CROWN HOLDINGS, INC.
 14025 Riveredge Drive, Suite 300
 Tampa, Florida 33637 Telephone:
(215) 698-5100 January 23, 2026
 VIA EDGAR United States Securities and Exchange
Commission Division of Corporation Finance 100 F Street,
N.E. Washington, D.C. 20549 Filing Desk

 Re:
 Crown Holdings, Inc.
 Withdrawal of Request for Acceleration of Registration Statement on Form S-4
 File No. 333-291765
 Ladies and Gentlemen: Crown Holdings, Inc. (the
“ Company ”) hereby withdraws its request, dated January 21, 2026, that the Registration Statement on Form S-4 (File No. 333-291765) (the
“ Registration Statement ”) become effective on Friday, January 23, 2026, at 2:00 p.m., New York City time, or as soon thereafter as practicable. The Company is no longer requesting that the Registration Statement be declared
effective at this time and we hereby formally withdraw our request for acceleration of the effective date. If you have any questions
regarding the foregoing, please contact our counsel, Ian Hartman of Dechert LLP at (215) 994-2277.

 Sincerely,
 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 Withdrawal ]