<SEC-DOCUMENT>0001104659-24-099727-index.html : 20241025
<SEC-HEADER>0001104659-24-099727.hdr.sgml : 20241025
<ACCEPTANCE-DATETIME>20240913154014
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-24-099727
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240913

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Glatfelter Corp
		CENTRAL INDEX KEY:			0000041719
		STANDARD INDUSTRIAL CLASSIFICATION:	PAPER MILLS [2621]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				230628360
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4350 CONGRESS STREET
		STREET 2:		SUITE 600
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28209
		BUSINESS PHONE:		866-744-7380

	MAIL ADDRESS:	
		STREET 1:		4350 CONGRESS STREET
		STREET 2:		SUITE 600
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28209

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GLATFELTER P H CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm2412884d17_correspimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: tm2412884d17_correspimg001.jpg

</DOCUMENT>
</SEC-DOCUMENT>