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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

Date
February 9, 2024
Author
Dejan Avramovic
Form
CORRESP
Company
XBP Global Holdings, Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Technology 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.

Show Raw Text
CORRESP
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filename1.htm

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