December 2, 2019
VIA EDGAR
Division of Corporation Finance
Office of Trade & Services
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Attention: Katherine Bagley, Mara Ransom
| Re: | Request for Effectiveness for Textainer Group Holdings Limited |
Registration Statement on Form F-3 (File No. 333-234444)
Dear Ms. Bagley and Ms. Ransom:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Textainer Group Holdings Limited (the “Registrant”) hereby respectfully requests that the effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m. Eastern Time, on Wednesday, December 4, 2019, or as soon thereafter as practicable. The Registrant respectfully requests that you notify Kurt Berney of O’Melveny & Myers LLP of such effectiveness by telephone at (415) 984-8989.
If you have any questions or comments regarding the foregoing, please do not hesitate to contact Mr. Berney at the telephone number above.
| Very truly yours, | ||||
| Textainer Group Holdings Limited | ||||
| By: | /s/ Daniel W. Cohen | |||
| Name: | Daniel W. Cohen | |||
| Title: | Vice President and General Counsel | |||
| cc: | Kurt Berney, O’Melveny & Myers LLP |