February 27, 2017
VIA EDGAR CORRESPONDENCE
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Attention: Mr. John Reynolds
Re: Acceleration Request for Coca-Cola West Company, Limited
Registration Statement on FormF-4, filed on February 24, 2017
File: 333-216213
CIK No. 0001672908
Dear Mr. Reynolds:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Coca-Cola West Company, Limited (“CCW”) hereby respectfully requests that the effective date of the Registration Statement on FormF-4, No. 333-216213, filed on February 24, 2017 (the “Registration Statement”), be accelerated, so that the Registration Statement may become effective by 9:00 a.m., Eastern time, on February 28, 2017, or as soon thereafter as practicable.
We request that we be notified of such effectiveness by telephone call to Kenneth J. Lebrun of Shearman & Sterling LLP at+81-3-5251-0203.
Sincerely, | ||
COCA-COLA WEST COMPANY, LIMITED | ||
By: | /s/ Yasunori Koga | |
Name: | Yasunori Koga | |
Title: | Director and Senior Corporate Officer |
cc: Kenneth J. Lebrun (Shearman & Sterling LLP)