SEC Comment Letter 0000000000-24-005877 to Birkenstock Holding plc (BIRK)
Birkenstock Holding plc
Date: May 21, 2024 · CIK: 0001977102 · Accession: 0000000000-24-005877
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United States securities and exchange commission logo
May 21, 2024
Oliver Reichert
Chief Executive Officer
Birkenstock Holding plc
1-2 Berkeley Square
London W1J 6EA
United Kingdom
Re:Birkenstock Holding plc
Draft Registration Statement on Form F-1
Submitted May 16, 2024
CIK No. 0001977102
Dear Oliver Reichert:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement no later than 48 hours prior
to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
Please contact Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Ross M. Leff, P.C