<SEC-DOCUMENT>0001193125-17-189130.txt : 20170811
<SEC-HEADER>0001193125-17-189130.hdr.sgml : 20170811
<ACCEPTANCE-DATETIME>20170531153104
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-189130
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170531

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CROWN HOLDINGS INC
		CENTRAL INDEX KEY:			0001219601
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL CANS [3411]
		IRS NUMBER:				753099507
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154
		BUSINESS PHONE:		2156985100

	MAIL ADDRESS:	
		STREET 1:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CROWN BEVERAGE PACKAGING, LLC
		CENTRAL INDEX KEY:			0001233809
		IRS NUMBER:				132853410

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		CROWN HOLDINGS
		STREET 2:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154
		BUSINESS PHONE:		(215) 698-5100

	MAIL ADDRESS:	
		STREET 1:		CROWN HOLDINGS
		STREET 2:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CROWN BEVERAGE PACKAGING INC
		DATE OF NAME CHANGE:	20030516

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CROWN Cork & Seal USA, Inc.
		CENTRAL INDEX KEY:			0001233815
		IRS NUMBER:				232869494

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		CROWN HOLDINGS
		STREET 2:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154
		BUSINESS PHONE:		215.698.5100

	MAIL ADDRESS:	
		STREET 1:		CROWN HOLDINGS
		STREET 2:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CROWN CORK & SEAL CO USA INC
		DATE OF NAME CHANGE:	20030516

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CROWN CORK & SEAL CO DE LLC
		CENTRAL INDEX KEY:			0001233813
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		CROWN HOLDINGS
		STREET 2:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CROWN INTERNATIONAL HOLDINGS INC
		CENTRAL INDEX KEY:			0001233823
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		CROWN HOLDINGS
		STREET 2:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CROWN CONSULTANTS INC
		CENTRAL INDEX KEY:			0001233811
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			PA

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		CROWN HOLDINGS
		STREET 2:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CROWN FINANCIAL CORP
		CENTRAL INDEX KEY:			0001233818
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			PA

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		CROWN HOLDINGS
		STREET 2:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CROWN Americas LLC
		CENTRAL INDEX KEY:			0001520305
		IRS NUMBER:				231526444
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154
		BUSINESS PHONE:		(215) 698-5100

	MAIL ADDRESS:	
		STREET 1:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FOREIGN MANUFACTURERS FINANCE CORP
		CENTRAL INDEX KEY:			0001233829
		IRS NUMBER:				510099971
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		CROWN HOLDINGS
		STREET 2:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154
		BUSINESS PHONE:		215.698.5100

	MAIL ADDRESS:	
		STREET 1:		CROWN HOLDINGS
		STREET 2:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FOREIGH MANUFACTURERS FINANCE CORP
		DATE OF NAME CHANGE:	20030516

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CROWN Packaging Technology, Inc.
		CENTRAL INDEX KEY:			0001233816
		IRS NUMBER:				522006645
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		CROWN HOLDINGS
		STREET 2:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154
		BUSINESS PHONE:		215.698.5100

	MAIL ADDRESS:	
		STREET 1:		CROWN HOLDINGS
		STREET 2:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CROWN CORK & SEAL TECHNOLOGIES CORP
		DATE OF NAME CHANGE:	20030516

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CROWN Beverage Packaging Puerto Rico, Inc.
		CENTRAL INDEX KEY:			0001233817
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		CROWN HOLDINGS
		STREET 2:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154
		BUSINESS PHONE:		215.698.5100

	MAIL ADDRESS:	
		STREET 1:		CROWN HOLDINGS
		STREET 2:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CROWN CORK DE PUERTO RICO INC
		DATE OF NAME CHANGE:	20030516

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CR USA, Inc.
		CENTRAL INDEX KEY:			0001234318
		IRS NUMBER:				232162641
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O CROWN HOLDINGS INC
		STREET 2:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154
		BUSINESS PHONE:		215.698.5100

	MAIL ADDRESS:	
		STREET 1:		C/O CROWN HOLDINGS INC
		STREET 2:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CROWN Risdon USA, Inc.
		DATE OF NAME CHANGE:	20041206

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RISDON AMS USA INC
		DATE OF NAME CHANGE:	20030520

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Crown Americas Capital Corp. V
		CENTRAL INDEX KEY:			0001708054
		IRS NUMBER:				364045824
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154
		BUSINESS PHONE:		215-698-5100

	MAIL ADDRESS:	
		STREET 1:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CROWN CORK & SEAL CO INC
		CENTRAL INDEX KEY:			0000025890
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL CANS [3411]
		IRS NUMBER:				231526444
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CROWN WAY
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19154
		BUSINESS PHONE:		2156985100
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>CROWN AMERICAS LLC </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>CROWN AMERICAS CAPITAL CORP. V </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">c/o Crown Holdings, Inc. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">One Crown
Way </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Philadelphia, PA 19154 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Telephone: (215)&nbsp;698-5100 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">May&nbsp;31, 2017 </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of
Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, DC 20549
</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mail Stop: 3561 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">CROWN Americas LLC </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Crown Americas Capital Corp. V </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Registration Statement on Form
S-4 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>(File No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;) </U></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">This letter is provided
in connection with the Registration Statement on Form S-4, File No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (the &#147;<U>Registration Statement</U>&#148;), of CROWN Americas LLC, a Pennsylvania limited
liability company (&#147;<U>CROWN Americas</U>&#148;), Crown Americas Capital Corp. V, a Delaware corporation (&#147;<U>Crown Americas Capital V</U>,&#148; and together with CROWN Americas, the &#147;<U>Issuers</U>&#148;), Crown Holdings, Inc., a
Pennsylvania corporation (&#147;<U>Crown Holdings</U>&#148;), and the guarantors listed on <U>Schedule A</U> hereto (together with Crown Holdings, the &#147;<U>Guarantors</U>&#148;). Upon the effectiveness of the Registration Statement, the Issuers
and the Guarantors propose to offer to exchange an aggregate principal amount of up to $400,000,000 of the Issuers&#146; 4.25% Senior Notes due 2026 (the &#147;<U>Exchange Notes</U>&#148;) and the guarantees thereof by the Guarantors, for a like
aggregate principal amount of the Issuers&#146; outstanding 4.25% Senior Notes due 2026 (the &#147;<U>Initial Notes</U>&#148;) and the guarantees thereof by the Guarantors, upon the terms and subject to the conditions set forth in the exchange offer
prospectus contained in the Registration Statement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">The Issuers are registering the exchange offer in reliance on the staff&#146;s
position enunciated in <I>Exxon Capital Holdings Corp.</I> (avail. May&nbsp;13, 1988) (the &#147;<U>Exxon Capital Letter</U>&#148;). Please be advised that the Issuers have not entered into any arrangement or understanding with any person to
distribute the Exchange Notes to be received in the exchange offer and, to the best of the Issuers&#146; information and belief, each person participating in the exchange offer is acquiring the Exchange Notes in its ordinary course of business and
is not engaged in, does not intend to engage in and has no arrangement or understanding with any person to participate in </P>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">
the distribution of the Exchange Notes. In this regard, the Issuers will make each person participating in the exchange offer aware that if such person is participating in the exchange offer for
the purpose of distributing the Exchange Notes, such person (i)&nbsp;could not rely on the staff position enunciated in the Exxon Capital Letter or interpretive letters to similar effect and (ii)&nbsp;must comply with registration and prospectus
delivery requirements of the Securities Act of 1933, as amended (the &#147;<U>Securities Act</U>&#148;), in connection with a secondary resale transaction, and must be identified as an underwriter in the prospectus. The Issuers acknowledge that such
a secondary resale transaction by such person participating in the exchange offer for the purpose of distributing the Exchange Notes should be covered by an effective registration statement containing the selling security holder information required
by Item&nbsp;507 of Regulation S-K. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">In addition, the Issuers will (i)&nbsp;make each person participating in the exchange offer aware
(through the exchange offer prospectus) that any broker-dealer who holds Initial Notes acquired for its own account as a result of market-making activities or other trading activities, and who receives Exchange Notes in exchange for such Initial
Notes pursuant to the exchange offer, may be a statutory underwriter and must deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of such Exchange Notes and (ii)&nbsp;include in the transmittal letter to
be executed by an exchange offeree in order to participate in the exchange offer provisions to the following effect: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">If the undersigned
is a broker-dealer that will receive Exchange Notes for its own account in exchange for Initial Notes that were acquired as a result of market-making activities or other trading activities, it acknowledges that (1)&nbsp;it has not entered into any
arrangement or understanding with the Issuers or an affiliate of the Issuers to distribute the Exchange Notes and (2)&nbsp;it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale or transfer of such
Exchange Notes; however, by so acknowledging and by delivering a prospectus, the undersigned will not be deemed to admit that it is an &#147;underwriter&#148; within the meaning of the Securities Act. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD WIDTH="92%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">CROWN AMERICAS LLC</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">CROWN AMERICAS CAPITAL CORP. V</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Kevin Clothier</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Kevin Clothier</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Vice President and Treasurer</TD></TR>
</TABLE></DIV>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U>Schedule A </U></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Guarantors </U></B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">CROWN Beverage Packaging, LLC </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">CROWN Beverage Packaging Puerto Rico, Inc. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Crown Consultants,
Inc. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Crown Cork&nbsp;&amp; Seal Company (DE), LLC </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Crown
Cork&nbsp;&amp; Seal Company, Inc. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">CROWN Cork&nbsp;&amp; Seal USA, Inc. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Crown Financial Corporation </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Crown International Holdings, Inc.
</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">CROWN Packaging Technology, Inc. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">CR USA, Inc. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Foreign Manufacturers Finance Corporation </P>
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</DOCUMENT>
</SEC-DOCUMENT>
