0001104659-20-002097.txt : 20200330 0001104659-20-002097.hdr.sgml : 20200330 20200107214957 ACCESSION NUMBER: 0001104659-20-002097 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200107 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GFL Environmental Holdings Inc. CENTRAL INDEX KEY: 0001780232 STANDARD INDUSTRIAL CLASSIFICATION: REFUSE SYSTEMS [4953] IRS NUMBER: 830700795 STATE OF INCORPORATION: A6 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 NEW PARK PLACE, SUITE 500 CITY: VAUGHAN STATE: A6 ZIP: L4K 0H9 BUSINESS PHONE: 9053260101 MAIL ADDRESS: STREET 1: 100 NEW PARK PLACE, SUITE 500 CITY: VAUGHAN STATE: A6 ZIP: L4K 0H9 FORMER COMPANY: FORMER CONFORMED NAME: GFL Environmental Holdings Inc. DATE OF NAME CHANGE: 20190619 CORRESP 1 filename1.htm

 

Simpson Thacher & Bartlett LLP

 

425 LEXINGTON AVENUE

NEW YORK, NY 10017-3954

 

 

TELEPHONE: (212) 455-2000

FACSIMILE: (212) 455-2502

 

Direct Dial Number

E-Mail Address

(212) 455-2293

rbekkerus@stblaw.com

 

January 7, 2020

 

VIA EDGAR TRANSMISSION

 

Re:             GFL Environmental Holdings Inc.

Registration Statement on Form F-1

Filed on July 19, 2019

CIK No. 0001780232

 

Sergio Chinos

Asia Timmons-Pierce

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing and Construction

100 F Street, N.E.

Washington, D.C. 20549

 

Ladies and Gentlemen:

 

On behalf of GFL Environmental Holdings Inc. (the “Company”), we hereby file with the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission Amendment No. 6 to the above-referenced registration statement on Form F-1 (the “Registration Statement”).

 

The Company has revised the Registration Statement, and otherwise updated the Company’s disclosure, in order to (i) include the Company’s results for the nine months ended September 30, 2019, (ii) include a concurrent offering of tangible equity units by the Company and (iii) file certain exhibits to the Registration Statement.

 

*      *      *      *      *      *      *      *

 

 

Please do not hesitate to call Ryan Bekkerus at (212) 455-2293 with any questions or further comments regarding this filing or if you wish to discuss any of the above responses.

 

 

Very truly yours,

 

 

 

/s/ Simpson Thacher & Bartlett LLP

 

 

 

Simpson Thacher & Bartlett LLP

 

cc:

Securities and Exchange Commission

 

 

Nudrat Salik

 

 

Al Pavot

 

 

 

 

GFL Environmental Holdings Inc.

 

 

Patrick Dovigi

 

 

 

 

Stikeman Elliott LLP

 

 

Jeffrey Singer

 

 

Jeffrey Hershenfield

 

 

 

 

Davis Polk & Wardwell LLP

 

 

Deanna L. Kirkpatrick

 

 

Shane Tintle

 

 

 

 

Davies Ward Phillips & Vineberg LLP

 

 

Shawn McReynolds

 

 

Jennifer Grossklaus