CORRESP Filing
Smurfit Westrock plc
Date: April 17, 2025 · CIK: 0002005951 · Accession: 0001104659-25-036118
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286364
Letter
VIA EDGAR Division of Corporation Finance Attention: Eranga Dias Smurfit Kappa Treasury Unlimited Company Smurfit Westrock Financing Designated Activity Company Registration Statement on Form S-4 (File No. 333-286364) Request for Acceleration of Effective Date
Dear Mr. Dias:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Smurfit Westrock plc (the " Company ") hereby respectfully requests that the U.S. Securities and Exchange Commission accelerate the effective date and time of the above referenced Registration Statement on Form S-4 (the " Registration Statement ") and declare the Registration Statement effective as of 4:00 p.m. Eastern Time on April 23, 2025, or as soon thereafter as practicable.
The Company requests that it be notified of such effectiveness by a telephone call to Stuart Morrissy of Hogan Lovells US LLP at (212) 918-3037. The Company authorizes Mr. Morrissy to orally modify or withdraw this request for acceleration.
Sincerely,
Smurfit Westrock plc
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CORRESP 1 filename1.htm Smurfit Westrock plc Smurfit Kappa Treasury Unlimited Company Smurfit Westrock Financing Designated Activity Company Beech Hill, Clonskeagh Dublin 4, D04 N2R2 Ireland April 17, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Eranga Dias Re: Smurfit Westrock plc Smurfit Kappa Treasury Unlimited Company Smurfit Westrock Financing Designated Activity Company Registration Statement on Form S-4 (File No. 333-286364) Request for Acceleration of Effective Date Dear Mr. Dias: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Smurfit Westrock plc (the " Company ") hereby respectfully requests that the U.S. Securities and Exchange Commission accelerate the effective date and time of the above referenced Registration Statement on Form S-4 (the " Registration Statement ") and declare the Registration Statement effective as of 4:00 p.m. Eastern Time on April 23, 2025, or as soon thereafter as practicable. The Company requests that it be notified of such effectiveness by a telephone call to Stuart Morrissy of Hogan Lovells US LLP at (212) 918-3037. The Company authorizes Mr. Morrissy to orally modify or withdraw this request for acceleration. Sincerely, Smurfit Westrock plc By: /s/ Gillian Carson-Callan Name: Gillian Carson-Callan Title: Group SVP Finance & Corporate Secretary