July 9, 2020
VIA EDGAR
Securities and Exchange Commission
Filing Desk
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Sherry Haywood
| Re: | Levi Strauss & Co. |
Registration Statement on Form S-4 |
(File No. 333-239732) |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Levi Strauss & Co. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-4 (the “Registration Statement”) be made effective at 12:00 p.m., Washington D.C. time, on July 13, 2020, or as soon thereafter as practicable.
Very truly yours,
/s/ David Jedrzejek
David Jedrzejek
Chief Counsel, Finance, Governance and Compliance
| cc: | Brett Cooper (Orrick, Herrington & Sutcliffe LLP) |