TEXT-EXTRACT 2 filename2.txt Mail Stop 4628 October 15, 2018 Via E-mail Anthony J. Allott President and Chief Executive Officer Silgan Holdings Inc. 4 Landmark Square, Stamford, Connecticut 06901 Re: Silgan Holdings Inc. 10-K for Fiscal Year Ended December 31, 2017 Filed March 1, 2018 File No. 0-22117 Dear Mr. Allott: We refer you to our comment letter dated September 18, 2018, regarding business contacts with Sudan and Syria. We have completed our review of this subject matter. 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. Sincerely, /s/ Cecilia Blye Cecilia Blye, Chief Office of Global Security Risk cc: Amanda Ravitz Assistant Director Division of Corporation Finance Frank W. Hogan, III Senior Vice President, General Counsel and Secretary Silgan Holdings Inc.