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: 0001104659-20-027041
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File numbers found in text: 333-232731
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CORRESP 1 filename1.htm SIMPSON THACHER & BARTLETT LLP 425 LEXINGTON AVENUE NEW YORK, N.Y. 10017-3954 (212) 455-2000 FACSIMILE (212) 455-2502 DIRECT DIAL NUMBER E-MAIL ADDRESS (212) 455-2293 RBEKKERUS@STBLAW.COM VIA EDGAR TRANSMISSION February 28, 2020 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, we attach the requests of our client, GFL Environmental Holdings Inc., and of the underwriters that effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m., Washington, D.C. time, on March 3, 2020, or as soon as practicable thereafter. We ask, however, that the Securities and Exchange Commission staff not accelerate such effectiveness until we speak with you on that date. Please call me at (212) 455-2293 with any questions. Very truly yours, /s/ Ryan Bekkerus Ryan Bekkerus cc: Securities and Exchange Commission Nudrat Salik Al Pavot BEIJING HONG KONG HOUSTON LONDON LOS ANGELES PALO ALTO SÃO PAULO TOKYO WASHINGTON, D.C.