SecProbe.io

CORRESP
1
filename1.htm

BEMIS COMPANY, INC.

AMCOR FINANCE (USA), INC.

AMCOR
PLC

AMCOR UK FINANCE PLC

AMCOR PTY LTD

C/o Amcor plc

83 Tower Road North, Warmley, Bristol BS30
8XP, United Kingdom

March 20, 2020

VIA EDGAR SUBMISSION

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Edward M. Kelly

Re:
Registration Statement on Form S-1

Filed on March 9, 2020

File No. 333-237037

Request for Acceleration

Ladies and Gentlemen:

  Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, Bemis Company, Inc., Amcor Finance (USA), Inc., Amcor plc, Amcor UK Finance PLC and
Amcor Pty Ltd (collectively, the “Registrants”), hereby request that the effective date of their Registration
Statement on Form S-1 (File No. 333-237037) (the “Registration Statement”) be accelerated and that the Registration
Statement be declared effective at 9:00 a.m., Washington, D.C. time, on March 23, 2020, or as soon thereafter as practicable. The
Registrants hereby acknowledge that:

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

•
the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement
effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the
Registration Statement; and

•
the Registrants 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.

[Signature Page Follows]

    Sincerely,

    BEMIS COMPANY, INC.

    By:
    /s/ Daniel Sula

    Name: Daniel Sula

    Title:   Secretary and Director

    AMCOR FINANCE (USA), INC.

    AMCOR UK FINANCE PLC

    By:
    /s/ Graeme Vavasseur

    Name: Graeme Vavasseur

    Title:   Director

    AMCOR PLC

    By:
    /s/ Michael Casamento

    Name: Michael Casamento

    Title:   Chief Financial Officer

    AMCOR PTY LTD

    By:
    /s/ Anthony N. Avitabile

    Name: Anthony N. Avitabile

    Title:   Director

[Signature Page
to Form S-1 Acceleration Request Letter]