0001104659-20-026776.txt : 20200330 0001104659-20-026776.hdr.sgml : 20200330 20200228103338 ACCESSION NUMBER: 0001104659-20-026776 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200228 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

 

February 28, 2020

 

VIA EDGAR TRANSMISSION

 

Re:             GFL Environmental Holdings Inc.

Amendment No. 10 to Registration Statement on Form F-1

Filed on July 19, 2019

CIK No. 0001780232

 

Asia Timmons-Pierce

Jay Ingram

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 (the “Commission”) Amendment No. 10 (“Amendment No. 10”) to the above-referenced registration statement on Form F-1 (the “Registration Statement”). Unless otherwise defined below, terms defined in Amendment No. 10 and used below shall have the meanings given to them in Amendment No. 10. Page references in our response correspond to the pages of Amendment No. 10.

 

As previously indicated in the Company’s letter, dated February 27, 2020, in response to the Staff’s comment letter (the “Comment Letter”) dated February 26, 2020, in respect of comment 1 of such Comment Letter, the Company has revised the Registration Statement to update the Company’s disclosure, to include a new footnote (1) to the section titled “Summary—Summary Historical Consolidated Financial Information” on page 30 and to include additional information in footnote (2) to the Capitalization table on page 75.

 

*      *      *      *      *      *      *      *

 

 

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