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| www.ardaghgroup.com |
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| Ardagh Group S.A. |
| 56, rue Charles Martel |
| L-2134 Luxembourg |
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| T: +352 26 25 85 55 |
| F: +352 26 38 94 44 |
| E: enquiries@ardaghgroup.com |
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| March 10, 2017 |
VIA EDGAR AND COURIER
Pamela Long
Assistant Director
Division of Corporation Finance
Office of Manufacturing and Construction
Securities and Exchange Commission
Mail Stop 4631
100 F Street N.E.
Washington, D.C. 20549
Ref.: | Ardagh Group S.A. |
| Registration Statement on Form F-1 |
| File No. 333-214684 |
Dear Ms. Long:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective under the Securities Act by 2:00 p.m., Eastern Time, on March 14, 2017, or as soon thereafter as practicable. Please call Richard Alsop at (212) 848-7333 to provide notice of effectiveness.
Very truly yours,
/s/ Ian Curley |
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Ian Curley |
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Chief Executive Officer |
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Enclosure
cc: Frank Pigott, Esq. — United States Securities and Exchange Commission
Richard B. Alsop, Esq. — Shearman & Sterling LLP
Registered in Luxembourg; R.C.S. Luxembourg B160804