<SEC-DOCUMENT>0000950138-11-000402.txt : 20110622
<SEC-HEADER>0000950138-11-000402.hdr.sgml : 20110622
<ACCEPTANCE-DATETIME>20110622172046
ACCESSION NUMBER:		0000950138-11-000402
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110622
DATE AS OF CHANGE:		20110622

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SILGAN HOLDINGS INC
		CENTRAL INDEX KEY:			0000849869
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL CANS [3411]
		IRS NUMBER:				061269834
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-174624
		FILM NUMBER:		11926198

	BUSINESS ADDRESS:	
		STREET 1:		4 LANDMARK SQ
		CITY:			STAMFORD
		STATE:			CT
		ZIP:			06901
		BUSINESS PHONE:		2039757110

	MAIL ADDRESS:	
		STREET 1:		4 LANDMARK SQUARE
		STREET 2:		SUITE 400
		CITY:			STAMFORD
		STATE:			CT
		ZIP:			06901
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<FILENAME>silgan-rw.htm
<DESCRIPTION>FORM RS
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<p align=right style="margin:0in;margin-bottom:.0001pt;text-align:right;"><i><font style="mso-bidi-font-style:normal;"><i><font face=Garamond lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&nbsp;</font></i></font></i></p>





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<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:normal;">Silgan
Holdings Inc.</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:normal;">4 Landmark
Square</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:normal;">Stamford,
Connecticut 06901</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=Garamond lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=Garamond lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&nbsp;</font></p>

<p align=left style="margin:0in;margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:left;"><u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">VIA EDGAR</font></u></p>

<p align=left style="margin:0in;margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">June 22, 2011</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:normal;">Securities
and Exchange Commission</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:normal;">Division
of Corporation Finance<br>
100 F. Street, N.E.<br>
Washington, D.C. 20549</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:normal;">Attention:
Dieter King, Esq.</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:normal;">&nbsp;</font></p>

<p align=left style="margin:0in;margin-bottom:.0001pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:normal;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:12.0pt;margin-left:1.0in;margin-right:0in;margin-top:0in;text-indent:-.5in;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:normal;">RE:&#160;&#160;&#160;&#160;&#160;&#160; </font><b><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:normal;">Silgan
Holdings Inc. &#8211; Withdrawal of Registration Statement on Form S-4 (Registration
No. 333-174624)</font></b></p>

<p align=left style="margin:0in;margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:left;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">Ladies and Gentlemen:</font></p>

<p style="margin:0in;margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Pursuant
to Rule 477 promulgated under the Securities Act of 1933, as amended (the &#8220;</font><u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">Securities
Act</font></u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&#8221;), Silgan Holdings Inc., a Delaware corporation (the &#8220;</font><u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">Company</font></u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&#8221;),
hereby requests the consent of the Securities and Exchange Commission (the &#8220;</font><u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">Commission</font></u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&#8221;)
to withdraw its Registration Statement on Form S-4 (File No. 333-174624) (the &#8220;</font><u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">Registration
Statement</font></u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&#8221;), as filed with the Commission on May 31, 2011, together with
all exhibits thereto, with such request to be approved effective as of the date
hereof. The Registration Statement was not declared effective and no securities
have been issued or sold under the Registration Statement.</font></p>

<p style="margin:0in;margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; The
Registration Statement was filed to register the offering of shares of the
Company&#8217;s common stock to be issued in connection with the Company&#8217;s proposed
acquisition (the &#8220;</font><u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">Merger</font></u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&#8221;) of Graham Packaging Company Inc., a Delaware
corporation (&#8220;</font><u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">Graham Packaging</font></u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&#8221;), pursuant to that certain Agreement and
Plan of Merger (the &#8220;</font><u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">Merger Agreement</font></u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&#8221;), dated as of April 12, 2011,
between the Company and Graham Packaging. On June 17, 2011, the Company
received notice that Graham Packaging had terminated the Merger Agreement.
Accordingly, the Company will not proceed with the proposed offering of its
common stock in connection with the Merger. Because the proposed offering of
the securities registered under the Registration Statement will not occur, the
Company believes that the withdrawal of the Registration Statement is
consistent with the public interest and the protection of investors, as
contemplated by Rule 477(a) of the Securities Act.</font></p>

<p style="margin:0in;margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; The
Company requests in accordance with Rule 457(p) of the Securities Act that all
fees paid to the Commission in connection with the filing of the Registration
Statement be credited to the Company for future use.</font></p>





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<p style="margin:0in;margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:12.0pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; We
appreciate your assistance, and should you need any additional information,
please feel free to contact the undersigned at (203) 975-7110 or Robert J. Rawn
of Bryan Cave LLP at (212) 541-3171. </font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&nbsp;</font></p>

<div align=left><table cellpadding=0 cellspacing=0 border=0 style="border-collapse:collapse;margin-left:5.4pt;width:500.749969pt;">
 <tr>
  <td valign=top width=56% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><b><font face="Times New Roman" style="font-size:12.0pt;line-height:14.0pt;">&nbsp;</font></b></p>
  </td>
 <td valign=top width=44% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><b><font face="Times New Roman" style="font-size:12.0pt;line-height:14.0pt;">SILGAN
  HOLDINGS INC.</font></b></p>
  </td>
 </tr>
<tr>
  <td valign=top width=56% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><b><font face="Times New Roman" style="font-size:12.0pt;line-height:14.0pt;">&nbsp;</font></b></p>
  </td>
 <td valign=top width=44% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><b><font face="Times New Roman" style="font-size:12.0pt;line-height:14.0pt;">&nbsp;</font></b></p>
  </td>
 </tr>
<tr>
  <td valign=top width=56% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><b><font face="Times New Roman" style="font-size:12.0pt;line-height:14.0pt;">&nbsp;</font></b></p>
  </td>
 <td valign=top width=44% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><b><font face="Times New Roman" style="font-size:12.0pt;line-height:14.0pt;">&nbsp;</font></b></p>
  </td>
 </tr>
<tr>
  <td valign=top width=56% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;line-height:14.0pt;text-decoration:none;">&nbsp;</font></p>
  </td>
 <td valign=top width=44% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><u><font face="Times New Roman" style="font-size:12.0pt;line-height:14.0pt;">/s/ Frank
  W. Hogan, III</font></u><font face="Times New Roman" style="font-size:12.0pt;line-height:14.0pt;"><br>
  Frank W. Hogan, III</font></p>
  </td>
 </tr>
<tr>
  <td valign=top width=56% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;line-height:14.0pt;">&nbsp;</font></p>
  </td>
 <td valign=top width=44% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;line-height:14.0pt;">Senior Vice
  President, General <br>
  Counsel and Secretary</font></p>
  </td>
 </tr>
</table></div>

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<p style="margin:0in;margin-bottom:.0001pt;"><font face=Garamond lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face=Garamond lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">&nbsp;</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face=Garamond lang=EN-US style="font-size:12.0pt;line-height:14.0pt;">2</font></p>

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