Sylvamo Corporation
6400 Poplar Avenue
Memphis, Tennessee 38197
September 1, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jennifer Angelini
| Re: | Sylvamo Corporation |
Registration Statement on Form 10 (File No. 001- 40718)
Request for Acceleration of Effective Date
Dear Ms. Angelini:
Sylvamo Corporation, a Delaware corporation (the “Registrant”), hereby respectfully requests that the effective date of the Registrant’s Registration Statement on Form 10, as amended to date (File No. 001- 40718) (the “Registration Statement”) be accelerated so as to permit it to become effective at 9:00 a.m. (EDT) on September 3, 2021, as soon as practicable thereafter or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the U.S. Securities and Exchange Commission (the “Commission”).
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Debevoise & Plimpton LLP, by calling Eric T. Juergens at (212) 909-6301.
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| Very truly yours, | ||||
| Sylvamo Corporation | ||||
| By: | /s/ Matthew Barron | |||
| Name: | Matthew Barron | |||
| Title: | Vice President and Assistant Secretary | |||
| cc: | Jay Ingram |
Anne Mcconnell
Ernest Greene
U.S. Securities and Exchange Commission
Alan Haguewood
International Paper Company
John Sims
Sylvamo Corporation
[Signature Page to Acceleration Request]