Correspondence 0000950170-24-076808 from Birkenstock Holding plc (BIRK)
Birkenstock Holding plc
Date: June 24, 2024 · CIK: 0001977102 · Accession: 0000950170-24-076808
AI Filing Summary & Sentiment
Reasoning
Letter
June 24, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jenny O'Shanick
Re: Birkenstock Holding plc
Registration Statement on Form F-1
File No. 333‑280440
Acceleration Request
Requested Date: June 26, 2024
Requested Time: 4:00 P.M. Eastern Time
To the addressees set forth above:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters, hereby join in the request of Birkenstock Holding plc (the “Company”) for acceleration of the effective date of the above-referenced Registration Statement, requesting effectiveness as of 4:00 P.M., Eastern Time, on June 26, 2024, or at such later time as the Company or its outside counsel, Kirkland & Ellis LLP, may request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.
Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement.
We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Page Follows]
Sincerely,
GOLDMAN SACHS & CO. LLC
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CORRESP 1 filename1.htm CORRESP June 24, 2024 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549 Attention: Jenny O'Shanick Re: Birkenstock Holding plc Registration Statement on Form F-1 File No. 333‑280440 Acceleration Request Requested Date: June 26, 2024 Requested Time: 4:00 P.M. Eastern Time To the addressees set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters, hereby join in the request of Birkenstock Holding plc (the “Company”) for acceleration of the effective date of the above-referenced Registration Statement, requesting effectiveness as of 4:00 P.M., Eastern Time, on June 26, 2024, or at such later time as the Company or its outside counsel, Kirkland & Ellis LLP, may request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement. We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. [Signature Page Follows] Sincerely, GOLDMAN SACHS & CO. LLC J.P MORGAN SECURITIES LLC As representatives of the several underwriters GOLDMAN SACHS & CO. LLC By: /s/ Timothy Carson Name: Timothy Carson Title: Managing Director J.P. MORGAN SECURITIES LLC By: /s/ Brittany Collier Name: Brittany Collier Title: Managing Director [Signature Page to Underwriters’ Acceleration Request]