SEC Comment Letter 0000000000-25-003796 to Smurfit Westrock plc (SW)
Smurfit Westrock plc
Date: April 9, 2025 · CIK: 0002005951 · Accession: 0000000000-25-003796
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286364
Letter
April 9, 2025 Anthony Smurfit Chief Executive Officer Smurfit Westrock plc Beech Hill, Clonskeagh Dublin 4, D04 N2R2 Ireland Re:Smurfit Westrock plc Registration Statement on Form S-4 Filed April 3, 2025 File No. 333-286364 Dear Anthony Smurfit: This is to advise you that we have not reviewed and will not review your registration statement. 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 Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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April 9, 2025
Anthony Smurfit
Chief Executive Officer
Smurfit Westrock plc
Beech Hill, Clonskeagh
Dublin 4, D04 N2R2
Ireland
Re:Smurfit Westrock plc
Registration Statement on Form S-4
Filed April 3, 2025
File No. 333-286364
Dear Anthony Smurfit:
This is to advise you that we have not reviewed and will not review your registration
statement.
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 Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing