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Berry
Global, Inc.

a wholly
owned subsidiary of

Berry
Global Group, Inc.

101 Oakley Street

Evansville, Indiana 47710

January 10, 2025

Via Edgar

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Nicholas O’Leary

 Re: Berry
                                            Global, Inc.

    Registration Statement on Form S-4, as
                                            amended (File No. 333- 282333)

Ladies and Gentlemen:

Pursuant to Rule 461
under the Securities Act of 1933, as amended, and in connection with the captioned registration statement (the “Registration
Statement”), Berry Global, Inc. (the “Company”), Berry Global Group, Inc. (“Berry”)
and the subsidiary guarantors described in the Registration Statement (the “Subsidiary Guarantors”) hereby request
that the Registration Statement be permitted to become effective on January 14, 2025 at 4:00 p.m., Eastern Time, or as soon thereafter
as practicable.

In requesting acceleration
of effectiveness of the Registration Statement, the Company, Berry and the Subsidiary Guarantors acknowledge that:

(i) should the Securities
and Exchange Commission (the “Commission”) or its staff (the “Staff”), acting pursuant to delegated
authority, declare the filings effective, it does not foreclose the Commission from taking any action with respect to the filings;

(ii) the action of the
Commission or the Staff, acting pursuant to delegated authority, in declaring the filings effective, does not relieve the Company from
its full responsibility for the adequacy and accuracy of the disclosure in the filings; and

(iii) the Company, Berry
and the Subsidiary Guarantors may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United States.

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If you have any questions
or comments, please do not hesitate to contact me at (812) 306-2764 or Tyler F. Mark, Esq. at (303) 866-0238.

    Berry Global, Inc.

    and the Subsidiary Guarantors

    By:
    /s/ Jason K. Greene

    Jason K. Greene

    Executive Vice President, General Counsel and Secretary

    Berry Global Group, Inc.

    By:
    /s/ Jason K. Greene

    Jason K. Greene

    Executive Vice President, Chief Legal Officer and Secretary

    Cc:
    Tyler F. Mark, Esq.

    Bryan Cave Leighton Paisner LLP