Correspondence 0000950103-24-006576 from Pactiv Evergreen Inc. (PTVE) (CIK 0001527508)
Pactiv Evergreen Inc. (PTVE) (CIK 0001527508)
Date: May 13, 2024 · CIK: 0001527508 · Accession: 0000950103-24-006576
AI Filing Summary & Sentiment
File numbers found in text: 333-279086
Letter
Pactiv Evergreen Inc.
1900 W. Field Court
Lake Forest, Illinois 60045
Telephone: 847-482-2000
VIA EDGAR
May 13, 2024
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sarah Sidwell
Re: Pactiv Evergreen Inc.
Registration Statement on Form S-3 (the “Registration Statement”)
File No. 333-279086
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Pactiv Evergreen Inc. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 9:30 a.m., Eastern Time, on May 15, 2024, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Davis Polk & Wardwell LLP, may request by telephone to the staff of the Securities and Exchange Commission.
Please contact Byron B. Rooney of Davis Polk & Wardwell LLP, outside counsel to the Company, at (212) 450-4658, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely,
/s/ Tyler Rosenbaum
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Pactiv Evergreen Inc.
1900 W. Field Court
Lake Forest, Illinois 60045
Telephone: 847-482-2000
VIA EDGAR
May 13, 2024
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sarah Sidwell
Re: Pactiv Evergreen Inc.
Registration Statement on Form S-3 (the “Registration Statement”)
File No. 333-279086
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Pactiv Evergreen Inc. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration
Statement to 9:30 a.m., Eastern Time, on May 15, 2024, or as soon thereafter as practicable, or at such other time as the Company or its
outside counsel, Davis Polk & Wardwell LLP, may request by telephone to the staff of the Securities and Exchange Commission.
Please contact Byron B. Rooney of Davis Polk & Wardwell LLP, outside
counsel to the Company, at (212) 450-4658, as soon as the Registration Statement has been declared effective, or if you have any other
questions or concerns regarding this matter.
Sincerely,
/s/ Tyler Rosenbaum
Name: Tyler Rosenbaum
Title: Chief Counsel, Securities & Transactions & Assistant Corporate Secretary
Pactiv Evergreen Inc.
cc: Byron
B. Rooney, Davis Polk & Wardwell LLP