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July 28, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Margaret Schwartz
Re: Dole plc
Registration Statement on Form F-1
File No. 333-257621
Acceleration Request
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters, hereby join in the request of Dole plc (the “Company”) for acceleration of the effective date of the above-referenced Registration Statement, requesting effectiveness as of 4:00 P.M. Eastern Time, on Tuesday, July 29, 2021, or as soon thereafter as practicable, or at such later time as the Company may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.
Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the securities, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
July 28, 2021
Page 2
We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature page follows]
Very truly yours, | ||||
Goldman Sachs & Co. LLC | ||||
By: | /s/ Lindsay Drucker Mann | |||
Name: | Lindsay Drucker Mann | |||
Title: | Managing Director, Goldman Sachs Investment Banking Division |
Deutsche Bank Securities Inc. | ||
By: | /s/ Ben Selinger | |
Name: Ben Selinger | ||
Title: Director | ||
By: | /s/ Richard Grellier | |
Name: Richard Grellier | ||
Title: Managing Director |