May 9, 2016
VIA EDGAR CORRESPONDENCE
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tonya Aldave
| Re: | SiteOne Landscape Supply, Inc. |
| Filed on Form S-1 |
| Registration No. 333-206444 |
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement and pursuant to Rule 460 under the Securities Act of 1933, as amended (the “Act”), we wish to advise that between May 2, 2016 and the date hereof, copies of the Preliminary Prospectus dated May 2, 2016 were distributed as follows:
Preliminary Prospectus dated May 2, 2016:
| • | 4,464 copies to prospective underwriters, institutional investors, dealers and others. |
We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934.
Pursuant to Rule 461 under the Act, we hereby join in the request dated May 9, 2016 of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 3:00 p.m., Washington, D.C. time, on Wednesday, May 11, 2016, or as soon thereafter as practicable.
| Very truly yours, | ||||
| DEUTSCHE BANK SECURITIES INC. | ||||
| By: | /s/ Francis Windels | |||
| Name: | Francis Windels | |||
| Title: | Managing Director | |||
| By: | /s/ Benjamin Marsh | |||
| Name: | Benjamin Marsh | |||
| Title: | Director | |||
| GOLDMAN, SACHS & CO. | ||||
| By: | /s/ Richard Cohn | |||
| Name: | Richard Cohn | |||
| Title: | Managing Director | |||
| UBS SECURITIES LLC | ||||
| By: | /s/ Rakhee Bhagat | |||
| Name: | Rakhee Bhagat | |||
| Title: | Executive Director | |||
| By: | /s/ David K. Lai | |||
| Name: | David K. Lai | |||
| Title: | Executive Director | |||
| As Representatives of the | ||||
| Prospective Underwriters | ||||
[Signature Page to Underwriters’ Acceleration Request Letter]