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SEC Company Response from GFL Environmental Holdings Inc. (GFL) (CIK 0001780232) (GFL) — Feb 28, 2020

GFL Environmental Holdings Inc. (GFL) (CIK 0001780232)
Date: Feb. 28, 2020 · CIK: 0001780232 · Accession: 0001104659-20-027040

AI Filing Summary & Sentiment

File numbers found in text: 333-232731

Date
February 28, 2020
Author
Not clearly detected
Form
CORRESP
Company
GFL Environmental Holdings Inc. (GFL) (CIK 0001780232)

Letter

Re: Acceleration Request for GFL Environmental Holdings Inc.

GFL ENVIRONMENTAL HOLDINGS INC. 100 New Park Place, Suite 500

Vaughan, Ontario, Canada L4K 0H9

February 28, 2020

VIA EDGAR TRANSMISSION

Registration Statement on Form F-1 (File No. 333-232731)

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E. Washington, D.C. 20549

Attention: Asia Timmons-Pierce

Jay Ingram

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, GFL Environmental Holdings Inc. hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:00 p.m., Washington, D.C. time, on March 3, 2020, or as soon as practicable thereafter.

If you require any additional information with respect to this letter, please contact Ryan Bekkerus (212) 455-2293 of Simpson Thacher & Bartlett LLP.

[Signature Page Follows]

Very truly yours,
GFL ENVIRONMENTAL HOLDINGS INC.

Show Raw Text
CORRESP
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filename1.htm

GFL ENVIRONMENTAL HOLDINGS INC.
  100 New Park Place, Suite 500

Vaughan, Ontario, Canada L4K 0H9

February 28, 2020

VIA EDGAR TRANSMISSION

Re:                             Acceleration Request for GFL Environmental Holdings Inc.

Registration Statement on Form F-1 (File No. 333-232731)

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.
 Washington, D.C. 20549

Attention:                 Asia Timmons-Pierce

Jay Ingram

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, GFL Environmental Holdings Inc. hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:00 p.m., Washington, D.C. time, on March 3, 2020, or as soon as practicable thereafter.

If you require any additional information with respect to this letter, please contact Ryan Bekkerus (212) 455-2293 of Simpson Thacher & Bartlett LLP.

[Signature Page Follows]

Very   truly yours,

GFL   ENVIRONMENTAL HOLDINGS INC.

By:

/s/   Mindy Gilbert

Name:

Mindy   Gilbert

Title:

Executive   Vice President and General Counsel