0001213900-24-012019.txt : 20240313 0001213900-24-012019.hdr.sgml : 20240313 20240209144957 ACCESSION NUMBER: 0001213900-24-012019 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: XBP Europe Holdings, Inc. CENTRAL INDEX KEY: 0001839530 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] ORGANIZATION NAME: 07 Trade & Services IRS NUMBER: 852002883 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2701 EAST GRAUWYLER ROAD CITY: IRVING STATE: TX ZIP: 75061 BUSINESS PHONE: (844) 935-2832 MAIL ADDRESS: STREET 1: 2701 EAST GRAUWYLER ROAD CITY: IRVING STATE: TX ZIP: 75061 FORMER COMPANY: FORMER CONFORMED NAME: CF Acquisition Corp. VIII DATE OF NAME CHANGE: 20210107 CORRESP 1 filename1.htm

XBP Europe Holdings, Inc.

2701 East Grauwyler Road

Irving, Texas 75061

VIA EDGAR

February 9, 2024

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, NE

Washington, D.C. 20549

Re:

XBP Europe Holdings, Inc.

Registration Statement on Form S-1

File No. 333-276213

Dear Ms. Ladies and Gentleman:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, XBP Europe Holdings, Inc. (the “Company”) hereby respectfully requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to declare the above-referenced Registration Statement on Form S-1 to become effective on February 13, 2024 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter.

The Company hereby authorizes Robert J. Endicott of Bryan Cave Leighton Paisner LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

The Company requests that it be notified of such effectiveness by a telephone call to Robert J. Endicott of Bryan Cave Leighton Paisner LLP at (314) 259-2447.

[Signature Page Follows]

Very truly yours,

XBP EUROPE HOLDINGS, INC.

/s/ Dejan Avramovic

Dejan Avramovic

Chief Financial Officer

cc:		Andrej Jonovic, XBP Europe Holdings, Inc.
		Bernie Hau, XBP Europe Holdings, Inc.
		Robert J. Endicott, Bryan Cave Leighton Paisner LLP
		Andrew Rodman, Bryan Cave Leighton Paisner LLP