United States securities and exchange commission logo
March 7, 2024
Nik Jhangiani
Chief Financial Officer
COCA-COLA EUROPACIFIC PARTNERS plc
Pemberton House, Bakers Road
Uxbridge UB8 1EZ
United Kingdom
Re: COCA-COLA
EUROPACIFIC PARTNERS plc
Form 20-F for the
fiscal year ended December 31, 2022
File No. 001-37791
Dear Nik Jhangiani:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing