TEXT-EXTRACT 2 filename2.txt April 23, 2019 James L. Baldwin, Jr. Chief Legal Officer and General Counsel Keurig Dr Pepper Inc. 53 South Avenue Burlington, Massachusetts 01803 Re: Keurig Dr Pepper Inc. Registration Statement on Form S-4 Filed April 18, 2019 File No. 333-230932 Dear Mr. Baldwin: 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 Ronald (Ron) Alper at 202-551-3329 with any questions. Sincerely, Division of Corporation Finance Office of Beverages, Apparel and Mining cc: Laura A. Kaufmann Belkhayat