TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 25, 2023 Xavier Destriau Chief Financial Officer ZIM Integrated Shipping Services Ltd. 9 Andrei Sakharov Street Matam, Haifa 3190500 Israel Re: ZIM Integrated Shipping Services Ltd. Form 20-F for the Fiscal Year ended December 31, 2022 Filed March 13, 2023 File No. 001-39937 Dear Xavier Destriau: We have completed our review of your filing. 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, Division of Corporation Finance Office of Energy & Transportation cc: Michael Kaplan