TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 28, 2020 Frank Hogan Senior Vice President, General Counsel and Secretary SILGAN HOLDINGS INC 4 Landmark Square Stamford, Connecticut 06901 Re: SILGAN HOLDINGS INC Registration Statement on Form S-4 Filed May 26, 2020 File No. 333-238687 Dear Mr. Hogan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Geoff Kruczek at (202) 551-3641 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Robert J. Rawn