<SEC-DOCUMENT>0001193125-22-296629.txt : 20230104
<SEC-HEADER>0001193125-22-296629.hdr.sgml : 20230104
<ACCEPTANCE-DATETIME>20221201165900
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-22-296629
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20221201

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:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067
		BUSINESS PHONE:		2156985100

	MAIL ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067

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 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 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 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 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:			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 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:			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:			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:			SEH Real Estate Holdings LLC
		CENTRAL INDEX KEY:			0001953903
		IRS NUMBER:				464557904
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067
		BUSINESS PHONE:		215-698-5100

	MAIL ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Signode Industrial Group Holdings US Inc.
		CENTRAL INDEX KEY:			0001758325
		IRS NUMBER:				465152404
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3650 WEST LAKE AVENUE
		CITY:			GLENVIEW
		STATE:			IL
		ZIP:			60026
		BUSINESS PHONE:		2156985100

	MAIL ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Signode US IP Holdings LLC
		CENTRAL INDEX KEY:			0001758396
		IRS NUMBER:				465417288
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3650 WEST LAKE AVENUE
		CITY:			GLENVIEW
		STATE:			IL
		ZIP:			60026
		BUSINESS PHONE:		2156985100

	MAIL ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Signode Pickling Holding LLC
		CENTRAL INDEX KEY:			0001758397
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3650 WEST LAKE AVENUE
		CITY:			GLENVIEW
		STATE:			IL
		ZIP:			60026
		BUSINESS PHONE:		2156985100

	MAIL ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Signode International IP Holdings LLC
		CENTRAL INDEX KEY:			0001758398
		IRS NUMBER:				320453191
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3650 WEST LAKE AVENUE
		CITY:			GLENVIEW
		STATE:			IL
		ZIP:			60026
		BUSINESS PHONE:		2156985100

	MAIL ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Signode Industrial Group US Inc.
		CENTRAL INDEX KEY:			0001758399
		IRS NUMBER:				465152538
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3650 WEST LAKE AVENUE
		CITY:			GLENVIEW
		STATE:			IL
		ZIP:			60026
		BUSINESS PHONE:		2156985100

	MAIL ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Signode Industrial Group LLC
		CENTRAL INDEX KEY:			0001758400
		IRS NUMBER:				800935607
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3650 WEST LAKE AVENUE
		CITY:			GLENVIEW
		STATE:			IL
		ZIP:			60026
		BUSINESS PHONE:		2156985100

	MAIL ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Crown Beverage Holdings, Inc.
		CENTRAL INDEX KEY:			0001953745
		IRS NUMBER:				871855354
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067
		BUSINESS PHONE:		215-698-5100

	MAIL ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Crown Beverage Holdings, LLC
		DATE OF NAME CHANGE:	20221107

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SE International Holdings II LLC
		CENTRAL INDEX KEY:			0001953772
		IRS NUMBER:				861304089
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067
		BUSINESS PHONE:		215-698-5100

	MAIL ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Simplimatic Engineering Holdings, LLC
		CENTRAL INDEX KEY:			0001953849
		IRS NUMBER:				341933983
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067
		BUSINESS PHONE:		215-698-5100

	MAIL ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Simplimatic Automation LLC
		CENTRAL INDEX KEY:			0001953883
		IRS NUMBER:				274464512
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067
		BUSINESS PHONE:		215-698-5100

	MAIL ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SE International Holdings LLC
		CENTRAL INDEX KEY:			0001953899
		IRS NUMBER:				861198810
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067
		BUSINESS PHONE:		215-698-5100

	MAIL ADDRESS:	
		STREET 1:		770 TOWNSHIP LINE ROAD
		CITY:			YARDLEY
		STATE:			PA
		ZIP:			19067

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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CROWN Americas LLC
		CENTRAL INDEX KEY:			0001520305
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL CANS [3411]
		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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">


<Center><DIV STYLE="width:8.5in" align="left">
 <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">770 Township Line Road </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Yardley, PA
19067 </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">December&nbsp;1, 2022 </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">Filing Desk </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="5%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Crown Holdings, Inc. </B></P></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;333-268350</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, 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 P.M. (New York City time) on December&nbsp;5, 2022, 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:6pt; 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:6pt; 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:6pt; 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>
</DIV></Center>


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<TD VALIGN="top">Very truly yours,</TD></TR>
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<TD VALIGN="top">CROWN HOLDINGS, INC.</TD></TR>
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<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 C. Clothier</P></TD></TR>
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<TD VALIGN="top">Name: Kevin C. Clothier</TD></TR>
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<TD VALIGN="top">Title: &nbsp;&nbsp;Senior Vice President and CFO</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[<I>Signature Page to the Acceleration Request</I>] </P>
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