SIMPSON THACHER & BARTLETT LLP
425 LEXINGTON AVENUE
NEW YORK, N.Y. 10017-3954
(212) 455-2000
FACSIMILE (212) 455-2502
DIRECT DIAL NUMBER | E-MAIL ADDRESS |
(212) 455-2293 | RBEKKERUS@STBLAW.COM |
VIA EDGAR TRANSMISSION
February 28, 2020
Re: Acceleration Request for GFL Environmental Holdings Inc.
Registration Statement on Form F-1 (File No. 333-232731)
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Asia Timmons-Pierce
Jay Ingram
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the requests of our client, GFL Environmental Holdings Inc., and of the underwriters that effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m., Washington, D.C. time, on March 3, 2020, or as soon as practicable thereafter. We ask, however, that the Securities and Exchange Commission staff not accelerate such effectiveness until we speak with you on that date.
Please call me at (212) 455-2293 with any questions.
| Very truly yours, |
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| /s/ Ryan Bekkerus |
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| Ryan Bekkerus |
cc: Securities and Exchange Commission
Nudrat Salik
Al Pavot
BEIJING HONG KONG HOUSTON LONDON LOS ANGELES PALO ALTO SÃO PAULO TOKYO WASHINGTON, D.C.
