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                         November 28, 2023

       Kevin Kwilinski
       Chief Executive Officer
       Berry Global Group, Inc.
       101 Oakley Street
       Evansville, Indiana 47710

                                                        Re: Berry Global Group, 
Inc.
                                                            Registration 
Statement on Form S-4
                                                            Filed November 22, 
2023
                                                            File No. 333-275714

       Dear Kevin Kwilinski:

              This is to advise you that we have not reviewed and will not 
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for 
acceleration. We remind you
       that the company and its management are responsible for the accuracy and 
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of 
action by the staff.

                                                        Please contact Conlon 
Danberg at 202-551-4466 with any questions.



                                                                                
                         Sincerely,

                                                                                
                         Division of Corporation Finance
                                                                                
                         Office of Industrial Applications and
                                                                                
                         Services
       cc:                                              Tyler F. Mark, Esq.