<SEC-DOCUMENT>0001104659-26-067829-index.html : 20260529
<SEC-HEADER>0001104659-26-067829.hdr.sgml : 20260529
<ACCEPTANCE-DATETIME>20260529063009
ACCESSION NUMBER:		0001104659-26-067829
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		2
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20251231
</ITEM>
<ITEM>
<ITEM-NUMBER>1.02
<ITEM-PERIOD>20251231
</ITEM>
</RULE>
FILED AS OF DATE:		20260529
DATE AS OF CHANGE:		20260529

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Smurfit Westrock plc
		CENTRAL INDEX KEY:			0002005951
		STANDARD INDUSTRIAL CLASSIFICATION:	PAPERBOARD CONTAINERS & BOXES [2650]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				000000000
		STATE OF INCORPORATION:			L2
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SD
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-42161
		FILM NUMBER:		261038946

	BUSINESS ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		BEECH HILL
		STREET 2:		CLONSKEAGH
		CITY:			DUBLIN 4
		PROVINCE COUNTRY:   	L2
		ZIP:			D04 N2R2
		BUSINESS PHONE:		353 1 202 7000

	MAIL ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		BEECH HILL
		STREET 2:		CLONSKEAGH
		CITY:			DUBLIN 4
		PROVINCE COUNTRY:   	L2
		ZIP:			D04 N2R2

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Smurfit WestRock plc
		DATE OF NAME CHANGE:	20240628

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Smurfit WestRock Ltd
		DATE OF NAME CHANGE:	20231226
</SEC-HEADER>
<DOCUMENT>
<TYPE>SD
<SEQUENCE>1
<FILENAME>tm2615832d1_sd.htm
<DESCRIPTION>FORM SD
<TEXT>
Document 1 - file: tm2615832d1_sd.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1.01
<SEQUENCE>2
<FILENAME>tm2615832d1_ex1-01.htm
<DESCRIPTION>EXHIBIT 1.01
<TEXT>
Document 2 - file: tm2615832d1_ex1-01.htm

</DOCUMENT>
</SEC-DOCUMENT>