June 23, 2020
VIA EDGAR
Mr. Tim Buchmiller
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F. Street N.E.
Washington, D.C. 20549
| Re: | International Flavors & Fragrances Inc. |
Registration Statement on Form S-4
Filed May 7, 2020
File No. 333-238072
Dear Mr. Buchmiller:
On behalf of International Flavors & Fragrances Inc. (the “Company”), and in response to the comments of the staff (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”) on the Company’s registration statement on Form S-4 filed with the Commission on May 7, 2020 (the “Registration Statement”) contained in your letter dated June 5, 2020 (the “Comment Letter”), set forth below is the Company’s response to the Comment Letter. An amendment to the Registration Statement (“Amendment No. 1”) has been submitted to the Commission on the date hereof.
Mr. Tim Buchmiller
June 23, 2020
Page 2
Below is the Company’s response. For the convenience of the Staff, the Company has repeated the Staff’s comment before the Company’s response.
General
| 1. | Please amend this registration statement to address any applicable comments issued on the Nutrition & Biosciences, Inc. registration statement on Form S-4 and Form S-1 filed on May 7, 2020. |
Response:
The Company acknowledges the Staff’s comment and advises the Staff that the Registration Statement has been revised to address the applicable comments issued on the Nutrition & Biosciences, Inc. (“N&B”) registration statement on Form S-4 and Form S-1 filed on May 7, 2020 (the “N&B Registration Statement”). Please see Amendment No. 1 filed herewith and N&B’s response letter as of the date hereof to the Commission’s letter dated June 5, 2020 with respect to the N&B Registration Statement, which includes responses to the Staff’s comments on the N&B Registration Statement.
Mr. Tim Buchmiller
June 23, 2020
Page 3
We thank you for your attention to this letter responding to the Comment Letter and look forward to hearing from you at your earliest convenience. If you have any questions or comments regarding the foregoing, please do not hesitate to contact me at (212) 225-2113 or by email at kaharris@cgsh.com.
Sincerely,
/s/ Kyle A. Harris
Kyle A. Harris
| cc: | Tara Harkins, Securities and Exchange Commission |
Kevin Kuhar, Securities and Exchange Commission
Christine Westbrook, Securities and Exchange Commission
Anne Chwat, International Flavors & Fragrances Inc.
Erik T. Hoover, Nutrition & Biosciences, Inc.
Brandon Van Dyke, Skadden, Arps, Slate, Meagher & Flom LLP