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Correspondence 0000950103-23-012809 from ZIM Integrated Shipping Services Ltd. (ZIM) (CIK 0001654126) (ZIM)

ZIM Integrated Shipping Services Ltd. (ZIM) (CIK 0001654126)
Date: Aug. 28, 2023 · CIK: 0001654126 · Accession: 0000950103-23-012809

AI Filing Summary & Sentiment

File numbers found in text: 001-39937

Referenced dates: August 16, 2023

Date
August 28, 2023
Author
/s/ Xavier Destriau
Form
CORRESP
Company
ZIM Integrated Shipping Services Ltd. (ZIM) (CIK 0001654126)

Letter

United States Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation Washington, D.C. 20549 Attn: Jenifer Gallagher John Cannarella Karl Hiller

Dear Ms. Gallagher, Mr. Cannarella and Mr. Hiller:

ZIM Integrated Shipping Services Ltd., an Israeli corporation (the “Company” or “ZIM”), confirms receipt of the comment from the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) relating to the Company’s Annual Report on Form 20-F (the “Annual Report”) contained in the Staff’s letter dated August 16, 2023 (the “Comment Letter”).

In the Comment Letter, you requested that the Company respond to the comment contained therein within ten business days or advise the Staff when the Company will respond. The Company respectfully requests a ten business day extension of the original due date requested by the Staff in order to allow it to prepare a thorough and sufficient response to the Staff’s comment. We anticipate that the Company’s response will be submitted to your office no later than September 14, 2023.

* * *

Please do not hesitate to contact me at +972 4 865-2702 or destriau.xavier@zim.com if you have any questions regarding the foregoing or if I can provide any additional information.

Sincerely,
/s/ Xavier Destriau

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CORRESP
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    Michael Kaplan

+1 212 450 4111

michael.kaplan@davispolk.com

    Davis Polk & Wardwell llp

    450 Lexington Avenue

    New York, NY 10017

    davispolk.com

    August 28, 2023

    Re:
    ZIM Integrated Shipping Services Ltd.

Form 20-F for the Fiscal Year ended December 31, 2022

Filed March 13, 2023

File No. 001-39937

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549

    Attn:
    Jenifer Gallagher

    John Cannarella

    Karl Hiller

Dear Ms. Gallagher, Mr. Cannarella and Mr. Hiller:

ZIM Integrated Shipping Services Ltd., an Israeli corporation (the “Company”
or “ZIM”), confirms receipt of the comment from the Staff (the “Staff”) of the Securities and Exchange
Commission (the “Commission”) relating to the Company’s Annual Report on Form 20-F (the “Annual Report”)
contained in the Staff’s letter dated August 16, 2023 (the “Comment Letter”).

In the Comment Letter, you requested that the Company respond to the
comment contained therein within ten business days or advise the Staff when the Company will respond. The Company respectfully requests
a ten business day extension of the original due date requested by the Staff in order to allow it to prepare a thorough and sufficient
response to the Staff’s comment. We anticipate that the Company’s response will be submitted to your office no later than
September 14, 2023.

* * *

Please do not hesitate to contact me at +972 4 865-2702 or destriau.xavier@zim.com
if you have any questions regarding the foregoing or if I can provide any additional information.

Sincerely,

    /s/ Xavier Destriau

Xavier Destriau

    cc:
    Michael Kaplan, Davis Polk & Wardwell LLP

    Dan Gibbons, Davis Polk & Wardwell LLP