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
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File numbers found in text: 001-38932
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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 Beijing Boston Chicago Dallas Hong Kong Houston London Los Angeles Munich Palo Alto Paris San Francisco Shanghai Washington, D.C.