# EDGAR Filing Document

**Accession Number:** 0002066659
**File Stem:** 0001104659-25-073113
**Filing Date:** 2025-8
**Character Count:** 2906
**Document Hash:** d0015866d52443d6614db7163f40fc43
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-073113.hdr.sgml**: 20250922

**ACCESSION NUMBER**: 0001104659-25-073113

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250801

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Beach Acquisition Co Parent, LLC
- **CENTRAL INDEX KEY:** 0002066659
- **STANDARD INDUSTRIAL CLASSIFICATION:** FOOTWEAR, (NO RUBBER) [3140]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 334932106
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O 3G CAPITAL INC.
- **STREET 2:** 600 THIRD AVENUE, 37TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10016
- **BUSINESS PHONE:** 212-893-6727

**MAIL ADDRESS:**
- **STREET 1:** C/O 3G CAPITAL INC.
- **STREET 2:** 600 THIRD AVENUE, 37TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10016

BEACH ACQUISITION CO PARENT, LLC<br> c/o 3G Capital Partners L.P.

600 Third Avenue, 37<sup>th</sup> Floor

New York, New York 10016

August 1, 2025

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission<br> Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jenny O'Shanick and Asia Timmons-Pierce

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| | |
|:---|:---|
| **Re:** | **Beach Acquisition Co Parent, LLC** |
|  | **Registration Statement on Form S-4** |
|  | **File No. 333-287891** |
|  | **Request for Effectiveness** |

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Dear Ms. O'Shanick and Ms. Timmons-Pierce:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form S-4 (the "Registration Statement") filed by Beach Acquisition Co Parent, LLC (the "Company") with the U.S. Securities and Exchange Commission (the "Commission") on June 10, 2025, as amended on July 14, 2025 and July 29, 2025, be accelerated to August 5, 2025 at 4:00 p.m. Eastern Time or as soon thereafter as may be practicable.

We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Paul, Weiss, Rifkind, Wharton & Garrison LLP, by calling Laura C. Turano or Dotun O. Obadina at (212) 373-3659 or (212) 373-3701, respectively.

If you have any questions regarding the foregoing, please contact Laura C. Turano or Dotun O. Obadina of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3659 or (212) 373-3701, respectively.

\*\*\*\*\*

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| By: | /s/ Asna Afzal |
|  | Name: Asna Afzal |
|  | Title: President and Secretary |

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