October 30, 2023
Via EDGAR and FEDEX
Office of Manufacturing
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: | Patrick Fullem |
Re: | The J. M. Smucker Company |
Registration Statement on Form S-4
Filed October 10, 2023, as amended
File No. 333-274911
Request for Effectiveness
Dear Mr. Fullem:
Reference is made to the Registration Statement on Form S-4 (File No. 333-274911) filed by The J. M. Smucker Company (the “Company”) with the U.S. Securities and Exchange Commission on October 10, 2023, as amended on October 24, 2023 and October 27, 2023 (the “Registration Statement”).
The Company hereby requests that the effective date for the Registration Statement be accelerated to 4:00 p.m., Eastern Time, on November 1, 2023, or as soon as possible thereafter, pursuant to Rule 461 promulgated under the U.S. Securities Act of 1933, as amended.
Please contact Ronald C. Chen of Wachtell, Lipton, Rosen & Katz by phone at (212) 403-1117 or via email at RCChen@wlrk.com with any questions you may have concerning this letter or if you require any additional information. Please notify Mr. Chen when this request for acceleration of the effectiveness of the Registration Statement has been granted.
(signature page follows)
Sincerely, | ||
The J. M. Smucker Company | ||
By: | /s/ Jeannette L. Knudsen | |
Name: | Jeannette L. Knudsen | |
Title: | Chief Legal Officer and Secretary |
cc: | Ronald C. Chen, Wachtell, Lipton, Rosen & Katz |
Steven A. Rosenblum, Wachtell, Lipton, Rosen & Katz