May 11, 2017
VIA EDGAR SUBMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: SusGlobal Energy Corp. (the"Company")
Registration Statement on Form S-4
File No. 333- 209143
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 2:00 P.M. EDT on May 12, 2017, or as soon thereafter as is practicable.
Very truly yours,
SUSGLOBAL ENERGY CORP.
By: /s/ Gerald Hamaliuk
Name: Gerald Hamaliuk
Title: Chief Executive Officer
200 Davenport Road I Toronto, Ontario Canada I M5R 1J2
T416.223.85001TF866.512. SESG (7374) I F 416.223.8507 Iwww.susglobalenergy.com