Exhibit 99.1
December 21, 2015
Securities and Exchange Commission
Division of Corporation Finance
Office of the Chief Accountant
100F Street NE
Washington, DC 20549
Re: | Nomad Foods Limited (the “Company”) Registration Statement on Form F-1 - Application for Waiver of Age of Financial Statements |
Ladies and Gentlemen:
In response to your letter dated December 18, 2015, in connection with the Company’s request to waive the requirement of Item 8.A.4 of Form 20-F to include audited financial statements of Findus Sverige AB, a company we acquired on November 2, 2015 (“Findus”) as of a date not older than 12 months at the time the registration statement is filed, the Company hereby represents as follows:
1. | The Company is currently a public reporting company in the United Kingdom whose ordinary shares are listed for trading on the London Stock Exchange (“LSE”). |
2. | The Company is not required by the LSE, nor by any jurisdiction outside the United States, to prepare, and has not prepared, audited carve-out financial statements for Findus for the fiscal year ended September 30, 2015 (the “Findus September 2015 Financial Statements”). |
3. | Preparing and including the Findus September 2015 Financial Statements in the Registration Statement involves undue hardship for the Company. |
4. | In no event will the Company seek effectiveness of the Registration Statement after December 31, 2015 without inclusion of the Findus September 2015 Financial Statements. |
5. | If the Company were to prepare the Findus September 2015 Financial Statements, they would commit to filing them on a Form 6-K as soon as practicable after they are finalized. |
Very truly yours, |
NOMAD FOODS LIMITED
|
By: | /s/ Paul Kenyon | |
Paul Kenyon, Chief Financial Officer |