# EDGAR Filing Document

**Accession Number:** 0000011199
**File Stem:** 0001104659-25-069437
**Filing Date:** 2025-7
**Character Count:** 2578
**Document Hash:** e82eee281649987a5a8ab262ff620bd2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-069437.hdr.sgml**: 20250821

**ACCESSION NUMBER**: 0001104659-25-069437

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250722

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Amcor Flexibles North America, Inc.
- **CENTRAL INDEX KEY:** 0000011199
- **STANDARD INDUSTRIAL CLASSIFICATION:** CONVERTED PAPER & PAPERBOARD PRODS (NO CONTAINERS/BOXES) [2670]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 430178130
- **STATE OF INCORPORATION:** MO
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2301 INDUSTRIAL DRIVE
- **CITY:** NEENAH
- **STATE:** WI
- **ZIP:** 54956
- **BUSINESS PHONE:** (920) 727-4100

**MAIL ADDRESS:**
- **STREET 1:** 2301 INDUSTRIAL DRIVE
- **CITY:** NEENAH
- **STATE:** WI
- **ZIP:** 54956

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BEMIS CO INC
- **DATE OF NAME CHANGE:** 19920703

![](tm2520688d5_correspimg001.jpg)

2301 Industrial Drive

Neenah, Wisconsin 54956

July 22, 2025

**<u>VIA EDGAR</u>**

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, NE

Washington, DC 20549

Attention: Bradley Ecker

---

| | |
|:---|:---|
| **Re:** | **Amcor Flexibles North America, Inc.** |
|  | **Registration Statement on Form S-4** |
|  | **Filed July 15, 2025** |
|  | **File No. 333-288682** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Amcor Flexibles North America, Inc. (the "Company") hereby requests that the effective date of the above-captioned Registration Statement on Form S-4 be accelerated so that it becomes effective at 4:00 p.m., Eastern Time, on July 24, 2025, or as soon thereafter as practicable. The Company hereby authorizes Jonathan Schulman of Perkins Coie LLP, counsel to the Company, to modify or withdraw this request for acceleration by oral or written communication.

Please call Mr. Schulman at (303) 291-2309 or JSchulman@perkinscoie.com as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

---

| | | |
|:---|:---|:---|
| Sincerely, | Sincerely, | Sincerely, |
| **AMCOR FLEXIBLES NORTH AMERICA, INC.** | **AMCOR FLEXIBLES NORTH AMERICA, INC.** | **AMCOR FLEXIBLES NORTH AMERICA, INC.** |
| By: | /s/ Larry Weber | /s/ Larry Weber |
|  | Name: | Larry Weber |
|  | Title: | President |

---

cc: Jason Day <br> Jonathan S. Schulman <br> Perkins Coie LLP