Correspondence 0001193125-23-251480 from Birkenstock Holding plc (BIRK)
Birkenstock Holding plc
Date: Oct. 5, 2023 · CIK: 0001977102 · Accession: 0001193125-23-251480
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274483
Letter
October 5, 2023
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:
Charles Eastman
Martin James
Erin Donahue
Erin Purnell
Re:
Birkenstock Holding plc
Registration Statement on Form F-1
File No. 333-274483
Acceleration Request
Requested Date: October 10, 2023
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 October 10, 2023, 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
Show Raw Text
CORRESP 1 filename1.htm CORRESP October 5, 2023 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: Charles Eastman Martin James Erin Donahue Erin Purnell Re: Birkenstock Holding plc Registration Statement on Form F-1 File No. 333-274483 Acceleration Request Requested Date: October 10, 2023 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 October 10, 2023, 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 MORGAN STANLEY & CO. LLC As representatives of the several underwriters GOLDMAN SACHS & CO. LLC By: /s/ Ryan Cunn Name: Ryan Cunn Title: Managing Director J.P. MORGAN SECURITIES LLC By: /s/ Brittany Collier Name: Brittany Collier Title: Managing Director MORGAN STANLEY & CO. LLC By: /s/ Amna Malik Name: Amna Malik Title: Morgan Stanley | Investment Banking Division [Signature Page to Underwriters’ Acceleration Request]