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: 0001104659-20-027694
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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: 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 2, 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