March 18, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Levi Strauss & Co. |
Registration Statement on Form S-1 (File No. 333-229630)
Attention: | Ruairi Regan | |
Pam Howell |
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, we wish to advise that between March 11, 2019 and the date hereof, approximately 5,212 copies of the Preliminary Prospectus, dated March 11, 2019, were distributed to prospective underwriters, institutional investors, prospective dealers, individuals and others.
We have been informed by the participating underwriters that they have complied, and they will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m., Eastern Time, on March 20, 2019, or as soon thereafter as practicable, or at such other time as the registrant or its counsel may request by telephone call to the Staff of the Division of Corporation Finance of the Securities and Exchange Commission.
[Signature page follows.]
Very truly yours,
GOLDMAN SACHS & CO. LLC
J.P. MORGAN SECURITIES LLC
As Representatives of the
Prospective Underwriters
GOLDMAN SACHS & CO. LLC |
/s/ Elizabeth Wood |
Name: Elizabeth Wood |
Title: Managing Director |
J.P. MORGAN SECURITIES LLC |
/s/ Brittany Collier |
Name: Brittany Collier |
Title: Executive Director |