October 5, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Charles Eastman Martin James Erin Donahue Erin Purnell | |
Re: | Birkenstock Holding plc Registration Statement on Form F-1 File No. 333-274483 |
Acceleration Request
Requested Date: October 10, 2023
Requested Time: 4:00 P.M. Eastern Time
To the addressees set forth above:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters, hereby join in the request of Birkenstock Holding plc (the “Company”) for acceleration of the effective date of the above-referenced Registration Statement, requesting effectiveness as of 4:00 P.M., Eastern Time, on October 10, 2023, or at such later time as the Company or its outside counsel, Kirkland & Ellis LLP, may request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.
Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement.
We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Page Follows]
Sincerely, | ||
GOLDMAN SACHS & CO. LLC J.P MORGAN SECURITIES LLC MORGAN STANLEY & CO. LLC | ||
As representatives of the several underwriters | ||
GOLDMAN SACHS & CO. LLC | ||
By: | /s/ Ryan Cunn |
Name: | Ryan Cunn | |
Title: | Managing Director | |
J.P. MORGAN SECURITIES LLC |
By: | /s/ Brittany Collier |
Name: | Brittany Collier | |
Title: | Managing Director | |
MORGAN STANLEY & CO. LLC |
By: | /s/ Amna Malik |
Name: | Amna Malik | |
Title: | Morgan Stanley | Investment Banking Division |
[Signature Page to Underwriters’ Acceleration Request]