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                             November 2, 2023

       Howard Yu
       Chief FInancial Officer
       Ball Corporation
       9200 W. 108 th Circle , P.O. Box 5000
       Westminster , CO 80021-2510

                                                        Re: Ball Corporation
                                                            Form 10-K for the
year ended December 31, 2022
                                                            File No. 1-07349

       Dear Howard Yu:

              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
       our 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 the year ended December 31, 2022

       Management   s Discussion and Analysis of Financial Condition and
Results of Operations
       Results of operations, page 23

   1.                                                   We note your discussion
of your results of operations, starting on page 23, that describe
                                                        multiple factors that
impacted these line items in each respective reporting period. For
                                                        example, your Cost of
Sales discussion describes the increase year-over-year is primarily
                                                        due to higher
manufacturing costs, general inflationary cost pressures and global supply
                                                        chain transportation
disruptions but does not quantify the component impact of each
                                                        factor. In addition, we
noted your Selling, General and Administrative, and Segment
                                                        Results narratives
include a partially offsetting driver without related quantification. In
                                                        future filings, please
revise to further describe material changes to a line item in both
                                                        quantitative and
qualitative terms for each disclosed component, including the impact of
                                                        offsetting factors.
Refer to Item 303(b) of Regulation S-K.

              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
 Howard Yu
Ball Corporation
November 2, 2023
Page 2

absence of action by the staff.

       Please contact Charles Eastman at 202-551-3794 or Melissa Gilmore at
202-551-3777
with any questions.



FirstName LastNameHoward Yu                             Sincerely,
Comapany NameBall Corporation
                                                        Division of Corporation
Finance
November 2, 2023 Page 2                                 Office of Manufacturing
FirstName LastName