BY EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Anne Nguyen Parker, Branch Chief | |
| Paul Monsour, Staff Attorney |
July 16, 2013
| Re: | The WhiteWave Foods Company | |
| Registration Statement Filed on Form S-1 | ||
| Registration No. 333-189338 |
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, we wish to advise that on July 15, 2013, the number of Preliminary Prospectuses dated July 15, 2013, which were furnished to 7 prospective underwriters and distributed to underwriters, institutional investors, individuals, dealers, brokers and others was approximately 3,015.
We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m., Eastern time, on July 17, 2013 or as soon thereafter as practicable.
[Signature Pages Follow]
| Very truly yours, |
| J.P. MORGAN SECURITIES LLC |
| MERRILL LYNCH, PIERCE, FENNER & SMITH |
| INCORPORATED |
As Representatives of the several Underwriters |
| J.P. MORGAN SECURITIES LLC | ||
| By: | /s/ Jill Woodworth | |
| Name: Jill Woodworth | ||
| Title: Managing Director | ||
| MERRILL LYNCH, PIERCE, FENNER & SMITH | ||
| INCORPORATED | ||
| By: | /s/ Richard Diaz | |
| Name: Richard Diaz | ||
| Title: Authorized Signatory | ||
