BIRKENSTOCK HOLDINGPLC
1-2 Berkeley Square
London W1J 6EA
United Kingdom
,October 5, 2023
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
Ladies and Gentlemen:
Birkenstock Holding plc (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form F-1, as amended, to become effective on October 10, 2023 at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of Joshua N. Korff, Ross M. Leff and Zoey Hitzert of Kirkland & Ellis LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with Ross M. Leff of Kirkland & Ellis LLP, counsel to the Registrant, at (212) 446-4947, or in his absence, Joshua N. Korff at (212) 446-4943, or Zoey Hitzert at (212) 909-3324.
[Signature Page Follows]
| Very truly yours, | ||
| BIRKENSTOCK HOLDINGPLC | ||
| By: | /s/ Nikhil Thukral | |
| Name: | Nikhil Thukral | |
| Title: | Director | |
| cc: | Oliver Reichert, Chief Executive Officer |
Dr. Erik Massmann, Chief Financial Officer
Christian Heesch, Chief Legal Officer
Birkenstock Holding plc
Ross M. Leff
Joshua N. Korff
Zoey Hitzert
Kirkland & Ellis LLP
Marc D. Jaffe
Ian D. Shuman
Adam J. Gelardi
Latham & Watkins LLP
[COMPANY SIGNATURE PAGETO ACCELERATION REQUEST]
