GFL ENVIRONMENTAL HOLDINGS INC.
100 New Park Place, Suite 500
Vaughan, Ontario, Canada L4K 0H9
March 2, 2020
VIA EDGAR TRANSMISSION
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, GFL Environmental Holdings Inc. hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:00 p.m., Washington, D.C. time, on March 2, 2020, or as soon as practicable thereafter.
If you require any additional information with respect to this letter, please contact Ryan Bekkerus (212) 455-2293 of Simpson Thacher & Bartlett LLP.
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| Very truly yours, | ||
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| GFL ENVIRONMENTAL HOLDINGS INC. | ||
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| By: | /s/ Mindy Gilbert | |
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| Name: | Mindy Gilbert |
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| Title: | Executive Vice President and General Counsel |
