Correspondence 0001213900-24-012019 from XBP Global Holdings, Inc. (XBP)
XBP Global Holdings, Inc.
Date: Feb. 9, 2024 · CIK: 0001839530 · Accession: 0001213900-24-012019
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File numbers found in text: 333-276213
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CORRESP
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XBP Europe Holdings, Inc.
2701 East Grauwyler Road
Irving, Texas 75061
VIA EDGAR
February 9, 2024
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, NE
Washington, D.C. 20549
Re: XBP Europe Holdings, Inc.
Registration Statement on Form S-1
File No. 333-276213
Dear Ms. Ladies and Gentleman:
Pursuant to Rule 461 under the Securities Act of 1933, as
amended, XBP Europe Holdings, Inc. (the “Company”) hereby respectfully requests that the U.S. Securities and Exchange Commission
(the “Commission”) take appropriate action to declare the above-referenced Registration Statement on Form S-1 to become effective
on February 13, 2024 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter.
The Company hereby authorizes Robert J. Endicott of Bryan
Cave Leighton Paisner LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.
The Company requests that it be notified of such effectiveness
by a telephone call to Robert J. Endicott of Bryan Cave Leighton Paisner LLP at (314) 259-2447.
[Signature Page Follows]
Very truly yours,
XBP EUROPE HOLDINGS, INC.
/s/ Dejan Avramovic
Dejan Avramovic
Chief Financial Officer
cc:
Andrej Jonovic, XBP Europe Holdings, Inc.
Bernie Hau, XBP Europe Holdings, Inc.
Robert J. Endicott, Bryan Cave Leighton Paisner LLP
Andrew Rodman, Bryan Cave Leighton Paisner LLP