BENDON GROUP HOLDINGS LIMITED
c/o Bendon Limited
Building 7C, Huntley Street
NSW 2015, Australia
April 25, 2018
Mr. John Reynolds
Office of Beverages, Apparel, and Mining
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
|Re:||Bendon Group Holdings Limited|
Registration Statement on Form F-4
Registration No. 333-223786
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Bendon Group Holdings Limited (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement be accelerated so that it will become effective on April 26, 2018 at 4:30 p.m., Eastern Time, or as soon thereafter as may be practicable.
We request that we be notified of such effectiveness by a telephone call to Eric Schwartz of Graubard Miller at (212) 818-8602.
|Very truly yours,|
|BENDON GROUP HOLDINGS LIMITED|
|By:||/s/ Justin Davis-Rice|
|Name: Justin Davis-Rice|
Title: Executive Director