0001104659-22-024743.txt : 20220323 0001104659-22-024743.hdr.sgml : 20220323 20220217161524 ACCESSION NUMBER: 0001104659-22-024743 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Whole Earth Brands, Inc. CENTRAL INDEX KEY: 0001753706 STANDARD INDUSTRIAL CLASSIFICATION: SUGAR & CONFECTIONERY PRODUCTS [2060] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 125 S. WACKER DRIVE STREET 2: SUITE 3150 CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312.8403005 MAIL ADDRESS: STREET 1: 125 S. WACKER DRIVE STREET 2: SUITE 3150 CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: Act II Global Acquisition Corp. DATE OF NAME CHANGE: 20190321 FORMER COMPANY: FORMER CONFORMED NAME: ELLENOFF GROSSMAN & SCHOLE DATE OF NAME CHANGE: 20190321 FORMER COMPANY: FORMER CONFORMED NAME: Act II Global Acquisition Corp. DATE OF NAME CHANGE: 20180920 CORRESP 1 filename1.htm

 

Whole Earth Brands, Inc.

125 South Wacker Drive, Suite 3150

Chicago, IL 60606

 

February 17, 2022

 

VIA EDGAR

 

Securities and Exchange Commission

100 F Street, N.E.

Division of Corporation Finance

Office of Manufacturing

Washington, DC 20549

Attention: Gregory Herbers

 

Re:Whole Earth Brands, Inc.
 Registration Statement on Form S-3
 Filed February 4, 2022
 File No. 333-262535

 

Dear Mr. Herbers:

 

Pursuant to Rule 461(a) of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, Whole Earth Brands, Inc., a Delaware corporation, hereby requests acceleration of the effective date of the Registration Statement referred to above, so that it may become effective at 4:00 PM Eastern time on February 23, 2022, or as soon as practicable thereafter.

 

Please contact Stephen P. Alicanti of DLA Piper LLP (US) via telephone at (212) 335-4783 or via e-mail at stephen.alicanti@dlapiper.com with any questions and please notify him when this request for acceleration has been granted.

 

Thank you for your assistance in this matter.

  

  Very truly yours,
   
  Whole Earth Brands, Inc.
   
  By: /s/ Ira Schlussel
    Name: Ira Schlussel
    Title: Vice President, General Counsel & Secretary

 

 

cc: Christopher P. Giordano
  DLA Piper LLP (US)
  Jon Venick
  DLA Piper LLP (US)
  Stephen P. Alicanti
  DLA Piper LLP (US)