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Correspondence 0001104659-24-101915 from Westrock Coffee Co (WEST, WESTW) (CIK 0001806347) (WEST)

Westrock Coffee Co (WEST, WESTW) (CIK 0001806347)
Date: Sept. 23, 2024 · CIK: 0001806347 · Accession: 0001104659-24-101915

AI Filing Summary & Sentiment

File numbers found in text: 333-281807

Date
September 23, 2024
Author
Westrock Coffee Company
Form
CORRESP
Company
Westrock Coffee Co (WEST, WESTW) (CIK 0001806347)

Letter

Westrock Coffee Company

4009 N. Rodney Parham Rd., 4th Floor

Little Rock, AR 72212

September 23, 2024

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: Perry Hindin, Bradley Ecker and Erin Purnell

Re: Westrock Coffee Company

Registration Statement on Form S-4

File No. 333-281807

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-4 (File No. 333-281807), as amended, to 4:01 p.m. Eastern Time on September 24, 2024, 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

4009 N. Rodney Parham Rd., 4th Floor

Little Rock, AR 72212

September 23, 2024

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: Perry Hindin, Bradley Ecker and Erin Purnell

    Re:
    Westrock Coffee Company

    Registration Statement on Form S-4

    File No. 333-281807

    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-4 (File No. 333-281807), as amended, to 4:01 p.m. Eastern Time
on September 24, 2024, 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