<SEC-DOCUMENT>0001193125-17-226977.txt : 20170811
<SEC-HEADER>0001193125-17-226977.hdr.sgml : 20170811
<ACCEPTANCE-DATETIME>20170712161556
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-226977
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170712

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>Acceleration Request</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 HOLDINGS, INC. </B></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) <FONT STYLE="white-space:nowrap">698-5100</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">July&nbsp;12, 2017 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P>
<P STYLE="margin-top:12pt; 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, NE </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549
</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mail Stop 3561 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Crown Holdings, Inc. </B></TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Registration Statement on Form <FONT
STYLE="white-space:nowrap">S-4</FONT> </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B><U>(File
No.</U><U></U><U><FONT STYLE="white-space:nowrap">&nbsp;333-218361)</FONT></U> </B></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:4%; font-size:10pt; font-family:Times New Roman">Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the
effective date of the above-captioned Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> (the &#147;<U>Registration Statement</U>&#148;) for Crown Holdings, Inc., CROWN Americas LLC, Crown Americas Capital Corp. V and the
guarantors named in the Registration Statement (collectively, the &#147;<U>Registrants</U>&#148;) so that such Registration Statement will become effective as of 2:00&nbsp;P.M. (New York City time) on July&nbsp;14, 2017, or as soon thereafter as
practicable. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Registrants hereby acknowledge that: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">1. should the Securities and Exchange Commission (the &#147;<U>Commission</U>&#148;) or the staff, acting pursuant to delegated authority,
declare the Registration Statement effective, the Commission is not foreclosed from taking any action with respect to the Registration Statement; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">2. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective does
not relieve the Registrants of their full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">3. the Registrants may not assert the declaration of effectiveness of the Registration Statement by the Commission or the staff as a defense
in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. </P>

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

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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Very truly yours,</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">CROWN HOLDINGS, INC.</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Kevin Clothier</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Name: Kevin Clothier</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Title: &nbsp;&nbsp;Vice President and Treasurer</TD></TR>
</TABLE></DIV>
</BODY></HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
