United States securities and exchange commission logo March 30, 2021 Mark W. Miles Chief Financial Officer Berry Global Group, Inc. 101 Oakley Street Evansville, IN 47710 Re: Berry Global Group, Inc. Form 10-K for the Year Ended September 26, 2020 Response dated March 10, 2021 File No. 001-35672 Dear Mr. Miles: 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 cc: James Till, Controller