SecProbe.io

Mail Stop 3561
June 23 , 2017

Mr. Nik Jhangiani
Chief Financial Officer
Coca -Cola European Partners PLC
Bakers Road, Uxbridge
UB8 1EZ
United Kingdom

Re: Coca -Cola European Partners PLC
 Form 20-F for Year Ended December 31, 2016
Response dated May 31, 2017
File No. 1 -37791

Dear Mr. Jhangiani :

We have reviewed  your May 31, 2017  response to our comment letter and have the
following comments.  In some of our comments , we may ask you to provide us with information
so we may better understand your disclosure.

Please respond to these comments  within ten busine ss days by providing the requested
information or advis e us as soon as possible when you will respond.  If you do not believe our
comments a pply to your facts and circumstances, please tell us why in your response.

After reviewing your response to these  comments, we may have additional comments.
Unless we note otherwise, our references to prior comments are to c omments in our May 17,
2017 letter .

Financial Statements
Note 3. Segment Information, page 106

1. We have reviewed your response to comment 3 and require further information in order
to evaluate your response.   Please address the following matters with respect to your
Board –as your CODM –and your CEO:

a. Describe what consideration was given to your CEO being your CODM.

b. Elaborate more on the activities and decisions of the Board versus activities and
decisions of the CEO.

c. You state that the Board makes decisions with res pect to capital investments,
restructuring activities such as production and distribution facility rationalization or

Mr. Nik Jhangiani
Coca -Cola European Partners PLC
June 23,  2017
Page 2

 route -to-market changes, pan -European or local product and package innovations,
and licensing agreements.   Explain how frequently these ty pes of decisions are made
by the Board and whether any thresholds exist for required Board approval.

d. Indicate how frequently the CEO meets with the general managers of your geographic
business units.

e. Compare and contrast how the roles and responsibil ities of the CEO –as the CODM –
and the Board of CCE, your predecessor, differ from those of the CEO and the Board
of CCEP.

2. You state that the CODM reviews and utilizes consolidated results to evaluate
performance and allocate resources.   Please explain how the CODM makes decisions
about marketplace investment, production or distribution facility rationalization, route -to-
marke t changes, and local product and package innovations, and license agreements
using consolidated information.  Please also include a discussion of any limitations to the
CEO’s decision making authority as it relates to resource allocation, evaluation of
performance and the other key decisions described above.

3. Please describe the types and frequency of financial information that the CEO receives
about the five geographical business units.   Also, indicate the nature and frequency of any
discussions of this information which the CEO provides to the Board.

4. Please describe the basis for determining the compensation for the general managers of
your five geographical business units.

You may contact Linda Cvrkel at (202)  551-3813 or me at (202)  551-3769 with an y
questions.

Sincerely,

 /s/ Rufus Decker

Rufus Decker
Accounting Branch Chief
Office of Beverages, Apparel and
Mining