SEC Company Response from Atlas Corp. (ATCOL, ATCO-PD, ATCO-PH) (CIK 0001794846) — Jan 21, 2020
Atlas Corp. (ATCOL, ATCO-PD, ATCO-PH) (CIK 0001794846)
Date: Jan. 21, 2020 · CIK: 0001794846 · Accession: 0001193125-20-011157
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File numbers found in text: 333-234820
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CORRESP 1 filename1.htm SEC Acceleration Request ATLAS CORP. Suite 2600 – 200 Granville Street Vancouver, British Columbia, Canada Tel: +1-604-638-2575 Fax: +1-604-648-9782 www.atlascorporation.com January 21, 2020 VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Re: Atlas Corp. Registration Statement on Form F-4 (File No. 333-234820) Ladies and Gentlemen: Atlas Corp. hereby requests that the effectiveness of the above-captioned Registration Statement on Form F-4 initially filed with the U.S. Securities and Exchange Commission on November 22, 2019, as thereafter amended, be accelerated so that it will be declared effective by 4:30 p.m., Eastern Time, on January 22, 2020, or as soon thereafter as practicable, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended. We respectfully request that we be notified of such effectiveness by a telephone call to Jeffrey Cohen (212-885-5242) or Yelena Barychev (215-569-5737), each of Blank Rome LLP. Very truly yours, /s/ Ryan Courson Ryan Courson Chief Financial Officer