SiteOne Landscape Supply, Inc.
300 Colonial Center Parkway, Suite 600
Roswell, Georgia 30076
April 21, 2017
VIA EDGAR CORRESPONDENCE
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Attention: Tonya Aldave
Registration Statement on FormS-l
of SiteOne Landscape Supply, Inc.
FileNo. 333-217327
Ladies and Gentlemen:
Pursuant to the provisions of Rule 461 under the Securities Act of 1933, as amended, SiteOne Landscape Supply, Inc., a Delaware corporation (the “Registrant”), hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 3:00 P.M. (EDT) on April 25, 2017, as soon as practicable thereafter or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the U.S. Securities and Exchange Commission (the “Commission”). Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Debevoise & Plimpton LLP, by calling Peter J. Loughran at (212)909-6375.
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| Very truly yours, | ||||
| SiteOne Landscape Supply, Inc. | ||||
| By: | /s/ Briley Brisendine | |||
| Name: | Briley Brisendine | |||
| Title: | Executive Vice President, General | |||
| Counsel and Secretary | ||||
[Signature Page to Acceleration Request]
