Correspondence 0001104659-22-128301 from Westrock Coffee Co (WEST, WESTW) (CIK 0001806347) (WEST)
Westrock Coffee Co (WEST, WESTW) (CIK 0001806347)
Date: Dec. 19, 2022 · CIK: 0001806347 · Accession: 0001104659-22-128301
AI Filing Summary & Sentiment
File numbers found in text: 333-267509
Letter
Westrock Coffee Company
100 River Bluff Drive, Suite 210
Little Rock, AR 72202
December 19, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Division of Corporation Finance, Office of Manufacturing
Washington, D.C. 20549-7010
Attention: Alex King; Geoffrey Kruczek
Re: Westrock Coffee Company
Registration Statement on Form S-1
File No. 333-267509
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Westrock Coffee Company, a Delaware corporation (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form S-1 (File No. 333-267509), as amended, to 5:00 p.m. Eastern Time on December 21, 2022, or as soon as practicable thereafter.
The Registrant hereby authorizes Brandon Price of Wachtell, Lipton, Rosen & Katz to orally modify or withdraw this request for acceleration.
If you have any questions concerning this request, or if you require any additional information, please feel free to contact Brandon Price of Wachtell, Lipton, Rosen & Katz at (212) 403-1367 or by email at BCPrice@wlrk.com. Please notify him when this request for acceleration has been granted.
[signature page follows]
Very truly yours,
Westrock Coffee Company
Show Raw Text
CORRESP 1 filename1.htm Westrock Coffee Company 100 River Bluff Drive, Suite 210 Little Rock, AR 72202 December 19, 2022 VIA EDGAR U.S. Securities and Exchange Commission 100 F Street, N.E. Division of Corporation Finance, Office of Manufacturing Washington, D.C. 20549-7010 Attention: Alex King; Geoffrey Kruczek Re: Westrock Coffee Company Registration Statement on Form S-1 File No. 333-267509 Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Westrock Coffee Company, a Delaware corporation (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form S-1 (File No. 333-267509), as amended, to 5:00 p.m. Eastern Time on December 21, 2022, or as soon as practicable thereafter. The Registrant hereby authorizes Brandon Price of Wachtell, Lipton, Rosen & Katz to orally modify or withdraw this request for acceleration. If you have any questions concerning this request, or if you require any additional information, please feel free to contact Brandon Price of Wachtell, Lipton, Rosen & Katz at (212) 403-1367 or by email at BCPrice@wlrk.com. Please notify him when this request for acceleration has been granted. [signature page follows] Very truly yours, Westrock Coffee Company By: /s/ T. Christopher Pledger Name: T. Christopher Pledger Title: Chief Financial Officer cc: Brandon Price, Wachtell, Lipton, Rosen & Katz