0000000000-24-007862.txt : 20241025 0000000000-24-007862.hdr.sgml : 20241025 20240711123604 ACCESSION NUMBER: 0000000000-24-007862 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240711 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Westrock Coffee Co CENTRAL INDEX KEY: 0001806347 STANDARD INDUSTRIAL CLASSIFICATION: BEVERAGES [2080] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 264767812 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 001-41485 BUSINESS ADDRESS: STREET 1: 4009 N. RODNEY PARHAM RD. STREET 2: 3RD FLOOR CITY: LITTLE ROCK STATE: AR ZIP: 72212 BUSINESS PHONE: (501) 320-4880 MAIL ADDRESS: STREET 1: 4009 N. RODNEY PARHAM RD. STREET 2: 3RD FLOOR CITY: LITTLE ROCK STATE: AR ZIP: 72212 FORMER COMPANY: FORMER CONFORMED NAME: Westrock Coffee Holdings, LLC DATE OF NAME CHANGE: 20200311 PUBLIC REFERENCE ACCESSION NUMBER: 0001558370-24-003417 LETTER 1 filename1.pdf begin 644 filename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end TEXT-EXTRACT 2 filename2.txt July 11, 2024 T. Christopher Pledger Chief Financial Officer Westrock Coffee Co. 4009 N. Rodney Parham Road, 4th Floor Little Rock, AR 72212 Re: Westrock Coffee Co. Form 10-K for Fiscal Year Ended December 31, 2023 Filed March 15, 2024 File No. 001-41485 Dear T. Christopher Pledger: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for Fiscal Year Ended December 31, 2023 Management's Discussion and Analysis of Financial Condition and Results of Operations Adjusted EBITDA, page 30 1. We note that your adjusted EBITDA non-GAAP financial measure excludes Conway extract and ready-to-drink facility start-up costs. It appears to us that facility start-up costs are normal, recurring operating costs necessary to operate your business. Please tell us how you determined that this adjustment is appropriate based on the guidance in Question 100.01 of the Division of Corporation Finance Compliance & Disclosure Interpretations on Non-GAAP Financial Measures. July 11, 2024 Page 2 In closing, 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 Dale Welcome at 202-551-3865 or Jean Yu at 202-551-3305 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing