Westrock Coffee Company
4009 N. Rodney Parham Rd., 3rd Floor
Little Rock, AR 72212

 

November 15, 2023

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Division of Corporation Finance, Office of Manufacturing

Washington, D.C. 20549-7010

Attention: Alex King

 

Re:	Westrock Coffee Company
	Registration Statement on Form S-3
	File No. 333-274827
	Request for Acceleration

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Westrock Coffee Company, a Delaware corporation (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-274827), as amended, to 4:01 p.m. Eastern Time on November 17, 2023, or as soon as practicable thereafter.

 

The Registrant hereby authorizes Brandon Price of Wachtell, Lipton, Rosen & Katz to orally modify or withdraw this request for acceleration.

 

If you have any questions concerning this request, or if you require any additional information, please feel free to contact Brandon Price of Wachtell, Lipton, Rosen & Katz at (212) 403-1367 or by email at BCPrice@wlrk.com. Please notify him when this request for acceleration has been granted.

 

[signature page follows]

 

 

	Very truly yours,
	Westrock Coffee Company
	By:	/s/ Robert P. McKinney
	Name:	Robert P. McKinney
	Title:	Chief Legal Officer

  

cc:       Brandon Price, Wachtell, Lipton, Rosen & Katz