Whole Earth Brands, Inc.
125 South Wacker Drive, Suite 3150
Chicago, IL 60606
February 17, 2022
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Division of Corporation Finance
Office of Manufacturing
Washington, DC 20549
Attention: Gregory Herbers
Re: | Whole Earth Brands, Inc. |
Registration Statement on Form S-3 | |
Filed February 4, 2022 | |
File No. 333-262535 |
Dear Mr. Herbers:
Pursuant to Rule 461(a) of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, Whole Earth Brands, Inc., a Delaware corporation, hereby requests acceleration of the effective date of the Registration Statement referred to above, so that it may become effective at 4:00 PM Eastern time on February 23, 2022, or as soon as practicable thereafter.
Please contact Stephen P. Alicanti of DLA Piper LLP (US) via telephone at (212) 335-4783 or via e-mail at stephen.alicanti@dlapiper.com with any questions and please notify him when this request for acceleration has been granted.
Thank you for your assistance in this matter.
Very truly yours, | ||
Whole Earth Brands, Inc. | ||
By: | /s/ Ira Schlussel | |
Name: Ira Schlussel | ||
Title: Vice President, General Counsel & Secretary |
cc: | Christopher P. Giordano |
DLA Piper LLP (US) | |
Jon Venick | |
DLA Piper LLP (US) | |
Stephen P. Alicanti | |
DLA Piper LLP (US) |