<SEC-DOCUMENT>0001104659-24-111088.txt : 20250103
<SEC-HEADER>0001104659-24-111088.hdr.sgml : 20250103
<ACCEPTANCE-DATETIME>20241024115139
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-24-111088
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20241024

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SONOCO PRODUCTS CO
		CENTRAL INDEX KEY:			0000091767
		STANDARD INDUSTRIAL CLASSIFICATION:	PAPERBOARD CONTAINERS & BOXES [2650]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				570248420
		STATE OF INCORPORATION:			SC
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE NORTH SECOND ST
		STREET 2:		P O BOX 160
		CITY:			HARTSVILLE
		STATE:			SC
		ZIP:			29551-0160
		BUSINESS PHONE:		8433837000

	MAIL ADDRESS:	
		STREET 1:		ONE N. SECOND STREET
		CITY:			HARTSVILLE
		STATE:			SC
		ZIP:			29550
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="tm2426763d1_correspimg001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 50%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Heather Clark</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Claire Erlanger</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Division of Corporation Finance</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Office of
Manufacturing</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Washington, D.C. 20549</P>
</TD><TD STYLE="width: 24%; text-align: left">&nbsp;</TD><TD STYLE="text-align: justify; width: 26%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>New
                                            York</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">3 World Trade Center<BR>
175 Greenwich Street<BR>
New York, NY 10007</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Pamela L. Marcogliese</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>T</B> +1 (212) 277-4000</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>T</B> +1 (212) 277-4016 (direct)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>E </B>pamela.marcogliese@freshfields.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>freshfields.us</B></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Doc ID - US-LEGAL-13104155/2</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our Ref - 174909-0002</P>
&nbsp;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">October 24, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>RE:</B></TD><TD><B>Sonoco Products Company</B></TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD><B>Form 10-K for the Year Ended December 31, 2024</B></TD></TR>
                                                                                                              <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD><B>Form 10-Q for the Quarter Ended June 30, 2024</B></TD></TR>
                                                            <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD><B>File No. 001-11261</B></TD></TR>
                                                            </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Ms. Clark and Ms. Erlanger:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On behalf of our client, Sonoco Products Company (the &ldquo;<B><I>Company</I></B>&rdquo;),
we are submitting this letter in response to your correspondence dated October 15, 2024, received from the staff of the Division of Corporation
Finance (the &ldquo;<B><I>Staff</I></B>&rdquo;) relating to the above-referenced filings of the Company (the &ldquo;<B><I>Correspondence</I></B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In the Correspondence, you requested that the Company respond to the
comments contained therein within ten business days or advise the Staff when the Company will respond. As discussed with the Staff on
October 23, 2024, the Company respectfully requests an extension of the original due date in order to allow the Company to prepare a response to the Staff&rsquo;s comments. We anticipate that the Company&rsquo;s response will
be submitted to your office no later than November 15, 2024.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If you have any questions relating to the foregoing, please contact
me at (212) 277-4016 or pamela.marcogliese@freshfields.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD>
    <TD STYLE="width: 50%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">/s/ Pamela L. Marcogliese</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Pamela L. Marcogliese &nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>




<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">cc:</TD><TD>John M. Florence, Jr., General Counsel &amp; Secretary, Sonoco Products Company</TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>Robert R. Dillard, Chief Financial Officer, Sonoco Products Company</TD></TR>
                                                                                                                                                        <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>Aditya Gandhi, Chief Accounting Officer,
Sonoco Products Company</TD></TR>
                                                                             </TABLE>

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