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                          June 8, 2021

       Samuel L. Hillard
       Chief Financial Officer
       Glatfelter Corp
       4350 Congress Street
       Suite 600
       Charlotte, NC 28209

                                                        Re: Glatfelter Corp
                                                            S-3 filed June 4,
2021
                                                            File No. 333-256819

       Dear Mr. Hillard:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact SiSi
Cheng at 202-551-5004 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Manufacturing
       cc:                                              Lona Nallengara, Esq.