SEC Company Response from GFL Environmental Holdings Inc. (GFL) (CIK 0001780232) (GFL) — Jan 7, 2020
GFL Environmental Holdings Inc. (GFL) (CIK 0001780232)
Date: Jan. 7, 2020 · CIK: 0001780232 · Accession: 0001104659-20-002097
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CORRESP 1 filename1.htm Simpson Thacher & Bartlett LLP 425 LEXINGTON AVENUE NEW YORK, NY 10017-3954 TELEPHONE: (212) 455-2000 FACSIMILE: (212) 455-2502 Direct Dial Number E-Mail Address (212) 455-2293 rbekkerus@stblaw.com January 7, 2020 VIA EDGAR TRANSMISSION Re: GFL Environmental Holdings Inc. Registration Statement on Form F-1 Filed on July 19, 2019 CIK No. 0001780232 Sergio Chinos Asia Timmons-Pierce Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing and Construction 100 F Street, N.E. Washington, D.C. 20549 Ladies and Gentlemen: On behalf of GFL Environmental Holdings Inc. (the “Company”), we hereby file with the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission Amendment No. 6 to the above-referenced registration statement on Form F-1 (the “Registration Statement”). The Company has revised the Registration Statement, and otherwise updated the Company’s disclosure, in order to (i) include the Company’s results for the nine months ended September 30, 2019, (ii) include a concurrent offering of tangible equity units by the Company and (iii) file certain exhibits to the Registration Statement. * * * * * * * * Please do not hesitate to call Ryan Bekkerus at (212) 455-2293 with any questions or further comments regarding this filing or if you wish to discuss any of the above responses. Very truly yours, /s/ Simpson Thacher & Bartlett LLP Simpson Thacher & Bartlett LLP cc: Securities and Exchange Commission Nudrat Salik Al Pavot GFL Environmental Holdings Inc. Patrick Dovigi Stikeman Elliott LLP Jeffrey Singer Jeffrey Hershenfield Davis Polk & Wardwell LLP Deanna L. Kirkpatrick Shane Tintle Davies Ward Phillips & Vineberg LLP Shawn McReynolds Jennifer Grossklaus