0000000000-24-004405.txt : 20240618 0000000000-24-004405.hdr.sgml : 20240618 20240422143908 ACCESSION NUMBER: 0000000000-24-004405 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240422 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Smurfit WestRock Ltd CENTRAL INDEX KEY: 0002005951 STANDARD INDUSTRIAL CLASSIFICATION: PAPERBOARD CONTAINERS & BOXES [2650] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 000000000 STATE OF INCORPORATION: L2 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 377-07108 BUSINESS ADDRESS: STREET 1: BEECH HILL STREET 2: CLONSKEAGH CITY: DUBLIN 4 STATE: L2 ZIP: D04 N2R2 BUSINESS PHONE: 353 1 202 7000 MAIL ADDRESS: STREET 1: BEECH HILL STREET 2: CLONSKEAGH CITY: DUBLIN 4 STATE: L2 ZIP: D04 N2R2 PUBLIC REFERENCE ACCESSION NUMBER: 0001104659-24-023792 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our April 4, 2024 letter. Amendment No. 1 to Registration Statement on Form S-4 Risk Factors Risks Relating to WestRock's Business, page 66 1. We note your response to prior comment 1. Based on your anticipated timing, please revise the proxy statement/prospectus to include the disclosure provided in response to comment 5 of our letter dated March 13, 2024. Anthony Smurfit FirstName LastNameAnthony Smurfit WestRock Limited Smurfit Comapany April NameSmurfit WestRock Limited 22, 2024 April 222, 2024 Page 2 Page FirstName LastName Material U.S. Federal Income and Irish Tax Considerations Tax Consequences of the Combination Smurfit Kappa Share Exchange, page 158 2. We note that you have filed a short form tax opinion as Exhibit 8.1. Please revise to state clearly that the disclosure in this section of the proxy statement/prospectus is the opinion of the named counsel. For more information, please refer to Section III.B.2. of Staff Legal Bulletin No. 19. General 3. Please ensure that all missing information is provided in the next amendment, including the disclosure in the sections Description of Smurfit WestRock Shares and the Smurfit WestRock Constitution and Comparison of the Rights of Holders of WestRock Stock and Smurfit WestRock Shares. Please contact Andi Carpenter at 202-551-3645 or Kevin Stertzel at 202-551-3723 if you have questions regarding comments on the financial statements and related matters. Please contact Jenny O'Shanick at 202-551-8005 or Erin Purnell at 202-551-3454 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Victor Goldfeld