SEC – ‘UPLOAD’ from 3/13/20 re: Amcor UK Finance PLC, et al. – ‘TEXT-EXTRACT’

On:  Friday, 3/13/20, at 10:03am ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed to:  4/21/20   ·   Accession #:  0-20-2276

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Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     32K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC (PDF Text)      1      7K 

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC (PDF Text)

                                                      March 13, 2020

Robert Mermelstein                                                              
President                                                                       
Amcor Finance (USA), Inc.                                                       
2801 SW 149th Avenue, Suite 350                                                 
Miramar, FL 33027                                                               

Re: Amcor plc                                                     
Registration Statement on Form S-1                        
Filed March 9, 2020                                       
File No. 333-237037                                       

Dear Mr. Mermelstein:                                                           

      This is to advise you that we have not reviewed and will not review your
registration                                                                    
statement.                                                                      

      Please refer to Rules 460 and 461 regarding requests for acceleration.
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.                                                                   

    Please contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 with
any questions.                                                                  

                                                  Sincerely,

                                                   Division of
Corporation Finance                                                             
                                                 Office of
Manufacturing                                                                   
cc:    Mimma Barila, Esq.                                                       

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		4/21/20		CORRESP,  UPLOAD
Filed on:		3/13/20		UPLOAD
		3/9/20		8-K,  S-1,  UPLOAD
				List all Filings

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/09/20  Amcor plc                         S-1                   25:10M                                    Toppan Merrill-FA