Whiskey Holdco, Inc.
c/o WestRock Company
1000 Abernathy Road NE
Atlanta, GA 30328
(770) 448-2193
July 31, 2018
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Whiskey Holdco, Inc. Registration Statement on Form S-4 File No. 333-223964 |
Dear Sir or Madam:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Whiskey Holdco, Inc. (the “Company”) hereby requests that the effective date of the above referenced Registration Statement (the “Registration Statement”) be accelerated so that the Registration Statement becomes effective under the Securities Act by 4:00 p.m. New York City time on August 1, 2018, or as soon thereafter as practicable.
* * *
It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform the Company’s counsel, Andrew C. Elken at (212) 474-1414, and then send written confirmation to the addressees listed on the cover of the Registration Statement.
| Sincerely, | ||
| WHISKEY HOLDCO, INC. | ||
| /s/ Robert B. McIntosh | ||
| Robert B. McIntosh | ||
| Executive Vice President, | ||
| General Counsel and Secretary | ||
