Simpson Thacher & Bartlett LLP
425 LEXINGTON AVENUE
NEW YORK, NY 10017-3954
TELEPHONE: (212) 455-2000
FACSIMILE: (212) 455-2502
Direct Dial Number | E-Mail Address |
(212) 455-2293 | rbekkerus@stblaw.com |
January 7, 2020
VIA EDGAR TRANSMISSION
Re: GFL Environmental Holdings Inc.
Registration Statement on Form F-1
Filed on July 19, 2019
CIK No. 0001780232
Sergio Chinos
Asia Timmons-Pierce
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing and Construction
100 F Street, N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
On behalf of GFL Environmental Holdings Inc. (the “Company”), we hereby file with the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission Amendment No. 6 to the above-referenced registration statement on Form F-1 (the “Registration Statement”).
The Company has revised the Registration Statement, and otherwise updated the Company’s disclosure, in order to (i) include the Company’s results for the nine months ended September 30, 2019, (ii) include a concurrent offering of tangible equity units by the Company and (iii) file certain exhibits to the Registration Statement.
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Please do not hesitate to call Ryan Bekkerus at (212) 455-2293 with any questions or further comments regarding this filing or if you wish to discuss any of the above responses.
| Very truly yours, |
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| /s/ Simpson Thacher & Bartlett LLP |
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| Simpson Thacher & Bartlett LLP |
cc: | Securities and Exchange Commission | |
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| Nudrat Salik |
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| Al Pavot |
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| GFL Environmental Holdings Inc. | |
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| Patrick Dovigi |
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| Stikeman Elliott LLP | |
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| Jeffrey Singer |
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| Jeffrey Hershenfield |
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| Davis Polk & Wardwell LLP | |
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| Deanna L. Kirkpatrick |
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| Shane Tintle |
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| Davies Ward Phillips & Vineberg LLP | |
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| Shawn McReynolds |
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| Jennifer Grossklaus |
