SEC Comment Letter for GRAPHIC PACKAGING HOLDING CO (GPK) (CIK 0001408075) (GPK) — Mar 25, 2020
GRAPHIC PACKAGING HOLDING CO (GPK) (CIK 0001408075)
Date: March 25, 2020 · CIK: 0001408075 · Accession: 0000000000-20-002620
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File numbers found in text: 001-33988
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March 25, 2020
Stephen R. Scherger
Chief Financial Officer
GRAPHIC PACKAGING HOLDING CO
1500 Riveredge Parkway, Suite 100
Atlanta, GA 30328
Re:GRAPHIC PACKAGING HOLDING CO
Form 10-K for the Year Ended December 31, 2019
Filed February 11, 2020
File No. 001-33988
Dear Mr. Scherger:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing