March 20, 2019

Julie McPherson
General Counsel
Amcor plc
83 Tower Road North
Warmley, Bristol BS30 8XP
United Kingdom

       Re: Amcor plc
           Registration Statement on Form S-4
           Filed March 12, 2019
           File No. 333-230217

Dear Ms. McPherson:

       We have reviewed your registration statement and have the following
comments. In
some of our comments, we may ask you to provide us with information so we may
better
understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Form S-4 filed March 12, 2019

Item 21. Exhibits and Financial Statement Schedules
Exhibit 23.2 Consent of PricewaterhouseCoopers LLP as auditors for the
financial statement of
Bemis Company, Inc., page II-2

1.     Please request PricewaterhouseCoopers LLP to provide their consent for
the incorporation
       by reference of their report dated February 15, 2019 related to the
financial statements,
       financial statement schedule and effectiveness of internal control over
financial reporting,
       which appears in Bemis Company's Inc. Annual Report of Form 10-K for the
year ended
       December 31, 2018.
 Julie McPherson
Amcor plc
March 20, 2019
Page 2
General

2.    We note your response to comment 3 of our prior letter. For each person
who will serve as
      an executive officer or director of the combined company, please include
the information
      required by Item 18(a)(7) of Form S-4.
3.    We note your response to comment one of our prior letter. Please update
your disclosures
      on page 236.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        You may contact Tracey McKoy (Staff Accountant) at (202) 551-3772 or
Jeanne Baker
(Assistant Chief Accountant) at (202) 551-3691 if you have questions regarding
comments on
the financial statements and related matters. Please contact Sherry Haywood
(Staff Attorney) at
(202) 551-3345 or Asia Timmons-Pierce (Special Counsel) at (202) 551-3754 with
any other
questions.



                                                           Sincerely,

FirstName LastNameJulie McPherson                          Division of
Corporation Finance
                                                           Office of
Manufacturing and
Comapany NameAmcor plc
                                                           Construction
March 20, 2019 Page 2
cc:       Jonathan Davis
FirstName LastName