GFL ENVIRONMENTAL HOLDINGS INC.
100 New Park Place, Suite 500
Vaughan, Ontario, Canada L4K 0H9
March 2, 2020
VIA EDGAR TRANSMISSION
Re: Withdrawal of 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:
Reference is made to our letter, filed as correspondence via EDGAR on February 28, 2020, pursuant to Rule 461 under the Securities Act of 1933, as amended, in which we requested that the staff of the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement so that it would become effective at 4:00 p.m., Washington, D.C. time, on March 3, 2020, or as soon as practicable thereafter.
We hereby formally withdraw our request for acceleration of the effective date at 4:00 p.m., Washington, D.C. time on March 3, 2020.
If you require any additional information with respect to this letter, please contact Ryan Bekkerus (212) 455-2293 of Simpson Thacher & Bartlett LLP.
[Signature Page Follows]
| Very truly yours, |
| |
| GFL ENVIRONMENTAL HOLDINGS INC. |
| |
| By: | /s/ Mindy Gilbert |
| | Name: | Mindy Gilbert |
| | Title: | Executive Vice President and General Counsel |
cc: Securities and Exchange Commission
Nudrat Salik
Al Pavot