Correspondence 0001193125-23-251483 from Birkenstock Holding plc (BIRK)
Birkenstock Holding plc
Date: Oct. 5, 2023 · CIK: 0001977102 · Accession: 0001193125-23-251483
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274483
Letter
BIRKENSTOCK HOLDING PLC
1-2 Berkeley Square
London W1J 6EA
United Kingdom
,October 5, 2023
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
Ladies and Gentlemen:
Birkenstock Holding plc (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form F-1, as amended, to become effective on October 10, 2023 at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of Joshua N. Korff, Ross M. Leff and Zoey Hitzert of Kirkland & Ellis LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with Ross M. Leff of Kirkland & Ellis LLP, counsel to the Registrant, at (212) 446-4947, or in his absence, Joshua N. Korff at (212) 446-4943, or Zoey Hitzert at (212) 909-3324.
[Signature Page Follows]
Very truly yours,
BIRKENSTOCK HOLDING PLC
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CORRESP 1 filename1.htm CORRESP BIRKENSTOCK HOLDING PLC 1-2 Berkeley Square London W1J 6EA United Kingdom ,October 5, 2023 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 Ladies and Gentlemen: Birkenstock Holding plc (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form F-1, as amended, to become effective on October 10, 2023 at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of Joshua N. Korff, Ross M. Leff and Zoey Hitzert of Kirkland & Ellis LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Ross M. Leff of Kirkland & Ellis LLP, counsel to the Registrant, at (212) 446-4947, or in his absence, Joshua N. Korff at (212) 446-4943, or Zoey Hitzert at (212) 909-3324. [Signature Page Follows] Very truly yours, BIRKENSTOCK HOLDING PLC By: /s/ Nikhil Thukral Name: Nikhil Thukral Title: Director cc: Oliver Reichert, Chief Executive Officer Dr. Erik Massmann, Chief Financial Officer Christian Heesch, Chief Legal Officer Birkenstock Holding plc Ross M. Leff Joshua N. Korff Zoey Hitzert Kirkland & Ellis LLP Marc D. Jaffe Ian D. Shuman Adam J. Gelardi Latham & Watkins LLP [COMPANY SIGNATURE PAGE TO ACCELERATION REQUEST]