SEC Comment Letter for Atlas Corp. (ATCOL, ATCO-PD, ATCO-PH) (CIK 0001794846) — Mar 29, 2021
Atlas Corp. (ATCOL, ATCO-PD, ATCO-PH) (CIK 0001794846)
Date: March 29, 2021 · CIK: 0001794846 · Accession: 0000000000-21-003718
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File numbers found in text: 333-254537
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United States securities and exchange commission logo
March 29, 2021
Bing Chen
Director, President & Chief Financial Officer
Atlas Corp.
23 Berkeley Square
London W1J 6HE
Re:Atlas Corp.
Registration Statement on Form F-4
Filed March 19, 2021
File No. 333-254537
Dear Mr. Chen:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Jamie Knox