Correspondence 0001104659-26-041482 from Magnum Ice Cream Co N.V. (MICC) (CIK 0002071668)
Magnum Ice Cream Co N.V. (MICC) (CIK 0002071668)
Date: April 9, 2026 · CIK: 0002071668 · Accession: 0001104659-26-041482
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File numbers found in text: 333-294850
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CORRESP
1
filename1.htm
The Magnum Ice Cream Company N.V.
Reguliersdwarsstraat 63
1017 BK Amsterdam
The Netherlands
April 9, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: The Magnum Ice Cream Company N.V.
Registration Statement on Form F-1
File No. 333-294850
Ladies and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, the Magnum Ice Cream Company N.V. (the “Company”) hereby
respectfully requests that the effective date of the Company’s Registration Statement on Form F-1 (File No. 333-294850)
(the “Registration Statement”) be accelerated by the U.S. Securities and Exchange Commission to 4 p.m. Eastern time
on April 13, 2026 or as soon as practicable thereafter, or at such other time as the Company or its outside counsel,
Skadden, Arps, Slate, Meagher & Flom (UK) LLP, request by telephone that such Registration Statement be declared effective.
The Company respectfully requests
to be notified of such effectiveness by a telephone call to the Company’s legal counsel, Skadden, Arps, Slate, Meagher &
Flom (UK) LLP, to Denis Klimentchenko at +44 20 7519 7289, with such effectiveness to also be confirmed in writing to denis.klimentchenko@skadden.com.
[Signature page follows]
Sincerely,
The Magnum Ice Cream Company N.V.
By:
/s/ Vanessa Vilar
Name:
Vanessa Vilar
Title:
Chief Legal Officer
cc: Denis Klimentchenko
Skadden, Arps, Slate, Meagher & Flom (UK) LLP