Correspondence 0001104659-25-004916 from Amcor plc (AMCR, AMCCF) (CIK 0001748790) (AMCR)
Amcor plc (AMCR, AMCCF) (CIK 0001748790)
Date: Jan. 21, 2025 · CIK: 0001748790 · Accession: 0001104659-25-004916
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File numbers found in text: 333-284248
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CORRESP
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Amcor plc
83 Tower Road North
Warmley, Bristol BS30 8XP
United Kingdom
January 21, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Patrick Fullem
Re:
Amcor plc
Registration Statement on Form S-4
File No. 333-284248
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Amcor plc (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement
to 4:00 p.m., Eastern Time, on January 23, 2025, or as soon thereafter as practicable, or at such other time as the Company or its
outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.
Please contact Sophia Hudson of Kirkland & Ellis LLP at (212)
446-4750 or Katherine Shaia of Kirkland & Ellis LLP at (212) 390-4349 as soon as the Registration Statement has been declared
effective, or if you have any other questions or concerns regarding this matter.
Sincerely,
Amcor plc
/s/ Deborah Rasin
Deborah Rasin
Executive Vice President and
General Counsel
cc:
Peter Konieczny
Amcor plc
Sophia Hudson
Katherine Shaia
Jonathan L. Davis
Kirkland & Ellis
LLP