CORRESP 1 filename1.htm

 

SIMPSON THACHER & BARTLETT LLP

 

425 LEXINGTON AVENUE

NEW YORK, N.Y. 10017-3954

(212) 455-2000

 


 

FACSIMILE (212) 455-2502

 

DIRECT DIAL NUMBER

E-MAIL ADDRESS

(212) 455-2293

RBEKKERUS@STBLAW.COM

 

VIA EDGAR TRANSMISSION

 

February 28, 2020

 

Re:                             Acceleration Request for GFL Environmental Holdings Inc.
Registration Statement on Form F-1 (File No. 333-232731)

 

Securities and Exchange Commission
Division of Corporation Finance

100 F Street, N.E.
Washington, D.C. 20549

Attention:                 Asia Timmons-Pierce

Jay Ingram

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the requests of our client, GFL Environmental Holdings Inc., and of the underwriters that effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m., Washington, D.C. time, on March 3, 2020, or as soon as practicable thereafter.  We ask, however, that the Securities and Exchange Commission staff not accelerate such effectiveness until we speak with you on that date.

 

Please call me at (212) 455-2293 with any questions.

 

 

Very truly yours,

 

 

 

/s/ Ryan Bekkerus

 

 

 

Ryan Bekkerus

 

cc:                                 Securities and Exchange Commission

Nudrat Salik

Al Pavot

 

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