Correspondence 0001104659-23-118777 from Westrock Coffee Co (WEST, WESTW) (CIK 0001806347) (WEST)
Westrock Coffee Co (WEST, WESTW) (CIK 0001806347)
Date: Nov. 15, 2023 · CIK: 0001806347 · Accession: 0001104659-23-118777
AI Filing Summary & Sentiment
File numbers found in text: 333-274827
Letter
Westrock Coffee Company
4009 N. Rodney Parham Rd., 3rd Floor
Little Rock, AR 72212
November 15, 2023
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
Re: Westrock Coffee Company
Registration Statement on Form S-3
File No. 333-274827
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-3 (File No. 333-274827), as amended, to 4:01 p.m. Eastern Time on November 17, 2023, 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
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Westrock
Coffee Company
4009 N. Rodney Parham Rd., 3rd Floor
Little Rock, AR 72212
November 15, 2023
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
Re:
Westrock Coffee Company
Registration Statement on Form S-3
File No. 333-274827
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-3 (File No. 333-274827), as amended,
to 4:01 p.m. Eastern Time on November 17, 2023, 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/ Robert P. McKinney
Name:
Robert P. McKinney
Title:
Chief Legal Officer
cc: Brandon
Price, Wachtell, Lipton, Rosen & Katz