Oatly Group AB
Jagaregatan 4
211 19 Malmö
Sweden
May 17, 2021
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Mandy Hooker
John Cash
Geoff Kruczek
Asia Timmons-Pierce
| Re: | Oatly Group AB |
Registration Statement on Form F-1 (File No. 333-255344)
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form F-1 (File No. 333-255344) (the “Registration Statement”) of Oatly Group AB (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on May 19, 2021, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Marc Jaffe at (212) 906-1281.
Thank you for your assistance in this matter.
[signature page follows]
| Very truly yours, | ||
| Oatly Group AB | ||
| By: | /s/ Toni Petersson | |
| Name: Toni Petersson | ||
| Title: Chief Executive Officer | ||
| cc: | (via email) |
Christian Hanke, Oatly Group AB
Marc D. Jaffe, Latham & Watkins LLP
Ian D. Schuman, Latham & Watkins LLP
Stelios G. Saffos, Latham & Watkins LLP
Alexander D. Lynch, Weil, Gotshal & Manges LLP
Barbra J. Broudy, Weil, Gotshal & Manges LLP