Amcor plc
83 Tower Road North
Warmley, Bristol BS30 8XP
United Kingdom
March 25, 2019
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Amcor plc
Registration Statement on Form S-4, as amended
Initial Filing Date March 12, 2019
File No. 333-230217
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Amcor plc (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-4 (the “Registration Statement”), File No. 333-230217, as amended, to 4:00 p.m., Eastern Time, on March 27, 2019, or as soon thereafter as practicable.
Please contact Richard B. Aftanas, of Kirkland & Ellis LLP, counsel to the Company, at (212) 446-4722 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, |
|
|
| /s/ Ian Wilson |
| Ian Wilson |
| Executive Vice President |
