VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Mara L. Ransom |
Assistant Director
January 29, 2018
Re: | Hudson Ltd. |
Registration Statement Filed on Form F-1
Registration No. 333-221547
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, we wish to advise that between January 19, 2018 and the date hereof, the number of Preliminary Prospectuses datedJanuary 19, 2018 which were furnished to 13 prospective underwriters and distributed to underwriters, institutional investors, individuals, dealers, brokers and others was approximately 3,500.
We will comply, and we have been informed by the participating underwriters that they will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 3:00 P.M., Eastern Standard Time, onJanuary 31, 2018 or as soon thereafter as practicable.
[Signature Pages Follow]
Very truly yours,
CREDIT SUISSE SECURITIES (USA) LLC
MORGAN STANLEY & CO. LLC
UBS SECURITIES LLC
As Representatives of the several Underwriters
CREDIT SUISSE SECURITIES (USA) LLC | ||
By: | /s/ Cullen C Lee | |
Name: Cullen C Lee | ||
Title:Managing Director |
[Signature Page to Underwriters’ Acceleration Request]
MORGAN STANLEY & CO. LLC | ||
By: | /s/ Thilakshani Dias | |
Name: Thilakshani Dias | ||
Title: Managing Director |
[Signature Page to Underwriters’ Acceleration Request]
UBS SECURITIES LLC | ||
By: | /s/ Neeraj Chugh | |
Name: Neeraj Chugh | ||
Title: Director |
[Signature Page to Underwriters’ Acceleration Request]