SEC Company Response from GFL Environmental Holdings Inc. (GFL) (CIK 0001780232) (GFL) — Mar 2, 2020
GFL Environmental Holdings Inc. (GFL) (CIK 0001780232)
Date: March 2, 2020 · CIK: 0001780232 · Accession: 0001104659-20-027679
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File numbers found in text: 333-232731
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CORRESP 1 filename1.htm GFL ENVIRONMENTAL HOLDINGS INC. 100 New Park Place, Suite 500 Vaughan, Ontario, Canada L4K 0H9 March 2, 2020 VIA EDGAR TRANSMISSION Re: Withdrawal of 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: Reference is made to our letter, filed as correspondence via EDGAR on February 28, 2020, pursuant to Rule 461 under the Securities Act of 1933, as amended, in which we requested that the staff of the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement so that it would become effective at 4:00 p.m., Washington, D.C. time, on March 3, 2020, or as soon as practicable thereafter. We hereby formally withdraw our request for acceleration of the effective date at 4:00 p.m., Washington, D.C. time on March 3, 2020. 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 cc: Securities and Exchange Commission Nudrat Salik Al Pavot