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SEC Company Response from Amcor plc (AMCR, AMCCF) (CIK 0001748790) (AMCR) — Apr 7, 2020

Amcor plc (AMCR, AMCCF) (CIK 0001748790)
Date: April 7, 2020 · CIK: 0001748790 · Accession: 0001104659-20-044210

AI Filing Summary & Sentiment

File numbers found in text: 001-38932

Date
April 7, 2020
Author
/s/ Richard B. Aftanas, P.C.
Form
CORRESP
Company
Amcor plc (AMCR, AMCCF) (CIK 0001748790)

Letter

United States Office of Manufacturing Division of Corporation Finance Securities and Exchange Commission 100 F Street N.E. Washington, D.C. 20549 Form 10-K for the Fiscal Year Ended June 30, 2019 Form 10-Q for the Fiscal Quarter Ended December 31, 2019 Form 8-K furnished February 11, 2020 File No. 001-38932

Dear Ms. Clark and Ms. Erlanger:

On behalf of our client Amcor plc (“Amcor”), I am writing to request an extension of the expected timing of Amcor’s response to the March 31, 2020 comment letter of the staff of the Division of Corporation Finance of the Securities and Exchange Commission on Amcor’s Annual Report on Form 10-K for the Fiscal Year Ended June 30, 2019, Quarterly Report on Form 10-Q for the Fiscal Quarter Ended December 31, 2019 and Current Report on Form 8-K furnished February 11, 2020.

Due to the requirements of remote working caused by the COVID-19 pandemic, Amcor would appreciate receiving approval from the staff to file its response on or about April 28, 2020.

If you have questions or require additional information, please do not hesitate to contact me at (212) 446-4722.

Sincerely,
/s/ Richard B. Aftanas, P.C.

Show Raw Text
CORRESP
1
filename1.htm

Richard   B. Aftanas, P.C.

To   Call Writer Directly:
   +1 212 446 4722

richard.aftanas@kirkland.com

601   Lexington Avenue

New   York, NY 10022

United   States

+1   212 446 4800

www.kirkland.com

Facsimile:
   +1 212 446 4900

April 7, 2020

BY EDGAR

Ms. Heather Clark

Ms. Claire Erlanger

Office of Manufacturing

Division of Corporation Finance
 Securities and Exchange Commission
 100 F Street N.E.
 Washington, D.C. 20549

Re:

Amcor   plc

Form 10-K   for the Fiscal Year Ended June 30, 2019

Form 10-Q   for the Fiscal Quarter Ended December 31, 2019

Form 8-K   furnished February 11, 2020

File   No. 001-38932

Dear Ms. Clark and Ms. Erlanger:

On behalf of our client Amcor plc (“Amcor”), I am writing to request an extension of the expected timing of Amcor’s response to the March 31, 2020 comment letter of the staff of the Division of Corporation Finance of the Securities and Exchange Commission on Amcor’s Annual Report on Form 10-K for the Fiscal Year Ended June 30, 2019, Quarterly Report on Form 10-Q for the Fiscal Quarter Ended December 31, 2019 and Current Report on Form 8-K furnished February 11, 2020.

Due to the requirements of remote working caused by the COVID-19 pandemic, Amcor would appreciate receiving approval from the staff to file its response on or about April 28, 2020.

If you have questions or require additional information, please do not hesitate to contact me at (212) 446-4722.

Sincerely,

/s/   Richard B. Aftanas, P.C.

Richard   B. Aftanas, P.C.

cc:

Mr. Michael   Casamento, Executive Vice President, Finance and Chief Financial Officer   Amcor plc

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