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John. B Meade +1 212 450 4077 john.meade@davispolk.com |
Davis Polk & Wardwell llp 450
Lexington Avenue davispolk.com |
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December 19, 2024
| Re: | Ranpak Holdings Corp. |
Form 10-K for Fiscal Year Ended December 31, 2023
Filed March 14, 2024
Form 8-K Filed March 11, 2024
File No. 001-38348
CONFIDENTIAL
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E., Washington, D.C. 20549
| Attention: | Mindy Hooker and Anne McConnell |
Dear Ms. Hooker and Ms. McConnell:
On behalf of our client, Ranpak Holdings Corp. (the “Company”), we acknowledge receipt of the comments provided by the Staff (the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission in your letter dated December 19, 2024, relating to the Company’s Form 10-K for Fiscal Year Ended December 31, 2023, filed on March 14, 2024 and the Company’s Form 8-K, filed on March 11, 2024.
As a result of the reduced availability of the Company’s employees and external advisors during the Christmas and New Year holiday season, and as discussed with the Staff during our telephone call on December 19, 2024, the Company intends to provide a written response to the Staff’s comments during the week of January 27, 2025.
* * *
Please do not hesitate to contact the undersigned if you have any questions regarding the foregoing or if we may provide any additional information.
Very truly yours,
/s/ John B. Meade
John B. Meade
| cc: | William Drew, Chief Financial Officer |
Ranpak Holdings Corp.