October 25, 2021
Ms. Sherry Haywood
Mr. Geoffrey Kruczek
Ms. Effie Simpson
Mr. Mark Rakip
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: GLOBALFOUNDRIES Inc.
Registration Statement on Form F-1 (File No. 333-260003)
Dear Ms. Haywood, Mr. Kruczek, Ms. Simpson and Mr. Rakip:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, GLOBALFOUNDRIES Inc. (the Company) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, be accelerated so that it will be declared effective by 4:00 p.m., Eastern Time, on October 27, 2021 (the Effective Date), or as soon as possible thereafter. We ask, however, that the Registration Statement not be declared effective until you speak to our counsel on the Effective Date.
Please contact David Lopez of Cleary Gottlieb Steen & Hamilton LLP, counsel to the Company, at (212) 225 2632, prior to declaring the Registration Statement effective on the Effective Date, or if you have any other questions or concerns regarding this matter.
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|Title:||Vice President and General Counsel|
Dr. Thomas Caulfield
Gamal M. Abouali
Cleary Gottlieb Steen & Hamilton LLP
Tad J. Freese
Matthew T. Bush
Latham & Watkins LLP