<SEC-DOCUMENT>0001104659-21-072293.txt : 20210701
<SEC-HEADER>0001104659-21-072293.hdr.sgml : 20210701
<ACCEPTANCE-DATETIME>20210526133620
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-21-072293
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210526

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ZIM Integrated Shipping Services Ltd.
		CENTRAL INDEX KEY:			0001654126
		STANDARD INDUSTRIAL CLASSIFICATION:	DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		9 ANDREI SAKHAROV STREET
		STREET 2:		P.O. BOX 15067
		CITY:			HAIFA
		STATE:			NY
		ZIP:			3190500
		BUSINESS PHONE:		972 (4) 865-2000

	MAIL ADDRESS:	
		STREET 1:		9 ANDREI SAKHAROV STREET
		STREET 2:		P.O. BOX 15067
		CITY:			HAIFA
		STATE:			NY
		ZIP:			3190500
</SEC-HEADER>
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<TYPE>DRSLTR
<SEQUENCE>1
<FILENAME>filename1.htm
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    <TD STYLE="width: 70%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 15%; font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>New York<BR>
Northern California<BR>
Washington DC<BR>
S&atilde;o Paulo<BR>
London</B></FONT></TD>
    <TD STYLE="width: 15%; font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Paris<BR>
Madrid<BR>
Hong Kong<BR>
Beijing<BR>
Tokyo</B></FONT></TD></TR>
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    <TD COLSPAN="3" STYLE="font-size: 10pt"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><IMG SRC="tm2116926d4_drsltr001.jpg" ALT="DavisPolk" STYLE="height: 30px; width: 155px"></FONT></P>
                                            <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT><B>Pedro J. Bermeo</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 1.45pt; width: 23%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Davis Polk&nbsp;&amp; Wardwell <FONT STYLE="font-variant: small-caps">LLP</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>450 Lexington Avenue<BR>
    New York, NY 10017</FONT></P></TD>
    <TD STYLE="padding-top: 1.45pt; width: 25%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>212 450 4091 tel</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>pedro.bermeo@davispolk.com</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD>
    <TD STYLE="font-size: 10pt; width: 52%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font-size: 10pt; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; text-transform: uppercase"><B>Confidential</B></FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">May&nbsp;26, 2021</FONT></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"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Re:</FONT> <FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ZIM Integrated Shipping Services Ltd.</B></FONT></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"></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</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, ZIM Integrated Shipping
Services Inc., (the &ldquo;<B>Company</B>&rdquo;), we have submitted a draft Registration Statement on Form&nbsp;F-1&nbsp;(the &ldquo;<B>Draft
Registration Statement</B>&rdquo;) relating to the proposed offering of the Company&rsquo;s ordinary shares. The Draft Registration Statement
was submitted via EDGAR to the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) for review on a confidential basis
in accordance with the procedures of the Commission. The Company confirms that the Draft Registration Statement is submitted prior to
the end of the twelfth month following January&nbsp;27, 2021, the effective date of the Registration Statement for the Company&rsquo;s
initial public offering. The Company undertakes to publically file its Registration Statement for this proposed offering no later than
48 hours prior to any requested effective date and time.</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; text-align: center">* * *</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; text-indent: 0.25in">If you have any question regarding the Draft
Registration Statement, please do not hesitate to contact me at (212) 450-4091 or pedro.bermeo@davispolk.com</P>

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

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    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; width: 50%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Very truly yours,</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Pedro J. Bermeo</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Pedro J. Bermeo</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 5%; font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">cc:</FONT></TD>
    <TD STYLE="width: 95%; font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><U>Via E-mail</U></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Noam Nativ, Executive Vice President, General Counsel and Company Secretary</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Michael Kaplan, Davis Polk&nbsp;&amp; Wardwell LLP</FONT></TD></TR>
  </TABLE>
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