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<title>Document</title></head><body><div style="display:none"><ix:header><ix:hidden><ix:nonNumeric contextRef="i860aa2bafcd545a087f2b97d4320530d_D20191218-20191218" name="dei:EntityCentralIndexKey" id="id3VybDovL2RvY3MudjEvZG9jOjAzMzcyMmNlNTZiODQ0YmM4N2E4MGZlNTg1MjViNjJkL3NlYzowMzM3MjJjZTU2Yjg0NGJjODdhODBmZTU4NTI1YjYyZF80L2ZyYWc6Nzg5ZmI4YmM5NTMxNGQ4OTgzZjljM2RlMmYzYWMyZTYvdGFibGU6MDYyMmViYjIzMGU0NGE4NmIzZTVkYTZjMDU1OWFiMzUvdGFibGVyYW5nZTowNjIyZWJiMjMwZTQ0YTg2YjNlNWRhNmMwNTU5YWIzNV8yLTEtMS0xLTA_7392553d-1e35-447c-98c4-9c411185be79">0001005011</ix:nonNumeric><ix:nonNumeric contextRef="i860aa2bafcd545a087f2b97d4320530d_D20191218-20191218" name="dei:AmendmentFlag" 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style="margin-bottom:6pt;"><table style="margin-left:auto;margin-right:auto;border-collapse:collapse;text-align:left;text-indent:0pt;display:inline-table;width:99.853801%;"><tr><td style="width:1.0%;"></td><td style="width:98.000000%;"></td><td style="width:1.0%;"></td></tr><tr><td colspan="3" style="height:3pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;border-top:2pt solid #000000;border-bottom:1pt solid #000000;padding-left:1pt;padding-right:1pt;"></td></tr></table></div><div style="text-align:center;-sec-extract:summary;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Arial';font-size:12pt;font-weight:700;line-height:120%;">UNITED STATES</span></div><div style="text-align:center;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Arial';font-size:12pt;font-weight:700;line-height:120%;">SECURITIES AND EXCHANGE COMMISSION </span></div><div style="text-align:center;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Arial';font-size:12pt;font-weight:700;line-height:120%;">WASHINGTON, D.C. 20549 </span></div><div style="text-align:center;"><span><br/></span></div><div style="text-align:center;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:18pt;font-weight:700;line-height:120%;">FORM <ix:nonNumeric contextRef="i860aa2bafcd545a087f2b97d4320530d_D20191218-20191218" name="dei:DocumentType" id="id3VybDovL2RvY3MudjEvZG9jOjAzMzcyMmNlNTZiODQ0YmM4N2E4MGZlNTg1MjViNjJkL3NlYzowMzM3MjJjZTU2Yjg0NGJjODdhODBmZTU4NTI1YjYyZF8xL2ZyYWc6ZWYwMDk3ZTlkOGQyNGNiMzg2ZDVjNzNmZDgxZjA0YzEvdGV4dHJlZ2lvbjplZjAwOTdlOWQ4ZDI0Y2IzODZkNWM3M2ZkODFmMDRjMV84OQ_8d707f90-e106-4123-b855-824239c4cf8c">8-K</ix:nonNumeric> </span></div><div style="text-align:center;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:700;line-height:120%;">CURRENT REPORT</span></div><div style="text-align:center;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:700;line-height:120%;">Pursuant to Section 13 or 15(d) of the</span></div><div style="text-align:center;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:700;line-height:120%;">Securities Exchange Act of 1934 </span></div><div style="text-align:center;"><span><br/></span></div><div style="text-align:center;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;"><ix:nonNumeric contextRef="i860aa2bafcd545a087f2b97d4320530d_D20191218-20191218" format="ixt:datemonthdayyearen" name="dei:DocumentPeriodEndDate" id="id3VybDovL2RvY3MudjEvZG9jOjAzMzcyMmNlNTZiODQ0YmM4N2E4MGZlNTg1MjViNjJkL3NlYzowMzM3MjJjZTU2Yjg0NGJjODdhODBmZTU4NTI1YjYyZF8xL2ZyYWc6ZWYwMDk3ZTlkOGQyNGNiMzg2ZDVjNzNmZDgxZjA0YzEvdGV4dHJlZ2lvbjplZjAwOTdlOWQ4ZDI0Y2IzODZkNWM3M2ZkODFmMDRjMV8yMzE_aa918bac-2b32-46a8-9cd7-540145bd834d">December 18, 2019</ix:nonNumeric></span></div><div style="text-align:center;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:700;line-height:80%;">(Date of Report)</span></div><div style="text-align:center;"><span><br/></span></div><div style="text-align:center;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">December 12, 2019</span></div><div style="text-align:center;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:700;line-height:90%;">(Date of earliest event reported)</span></div><div style="text-align:center;"><span><br/></span></div><div style="text-align:center;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:18pt;font-weight:700;line-height:120%;"><ix:nonNumeric contextRef="i860aa2bafcd545a087f2b97d4320530d_D20191218-20191218" name="dei:EntityRegistrantName" id="id3VybDovL2RvY3MudjEvZG9jOjAzMzcyMmNlNTZiODQ0YmM4N2E4MGZlNTg1MjViNjJkL3NlYzowMzM3MjJjZTU2Yjg0NGJjODdhODBmZTU4NTI1YjYyZF8xL2ZyYWc6ZWYwMDk3ZTlkOGQyNGNiMzg2ZDVjNzNmZDgxZjA0YzEvdGV4dHJlZ2lvbjplZjAwOTdlOWQ4ZDI0Y2IzODZkNWM3M2ZkODFmMDRjMV8yMzU_e4875e2d-2bf3-4e78-8ef0-551e36b4916c">GRAPHIC PACKAGING INTERNATIONAL, LLC</ix:nonNumeric> </span></div><div style="text-align:center;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:700;line-height:120%;">(Exact name of registrant as specified in its charter)</span></div><div><span 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Employer <br/>        Identification No.) </span></td></tr></table></div><div><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:90%;">                   </span></div><div style="text-align:center;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;"><ix:nonNumeric contextRef="i860aa2bafcd545a087f2b97d4320530d_D20191218-20191218" name="dei:EntityAddressAddressLine1" id="id3VybDovL2RvY3MudjEvZG9jOjAzMzcyMmNlNTZiODQ0YmM4N2E4MGZlNTg1MjViNjJkL3NlYzowMzM3MjJjZTU2Yjg0NGJjODdhODBmZTU4NTI1YjYyZF8xL2ZyYWc6ZWYwMDk3ZTlkOGQyNGNiMzg2ZDVjNzNmZDgxZjA0YzEvdGV4dHJlZ2lvbjplZjAwOTdlOWQ4ZDI0Y2IzODZkNWM3M2ZkODFmMDRjMV8zMzI_d9e15c8f-a024-466a-a7e0-a94e5097b7c3">1500 Riveredge Parkway</ix:nonNumeric>, <ix:nonNumeric contextRef="i860aa2bafcd545a087f2b97d4320530d_D20191218-20191218" name="dei:EntityAddressAddressLine2" 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principal executive offices)</span></div><div style="text-align:center;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:700;line-height:120%;">(Zip Code)</span></div><div style="text-align:center;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">(<ix:nonNumeric contextRef="i860aa2bafcd545a087f2b97d4320530d_D20191218-20191218" name="dei:CityAreaCode" id="id3VybDovL2RvY3MudjEvZG9jOjAzMzcyMmNlNTZiODQ0YmM4N2E4MGZlNTg1MjViNjJkL3NlYzowMzM3MjJjZTU2Yjg0NGJjODdhODBmZTU4NTI1YjYyZF8xL2ZyYWc6ZWYwMDk3ZTlkOGQyNGNiMzg2ZDVjNzNmZDgxZjA0YzEvdGV4dHJlZ2lvbjplZjAwOTdlOWQ4ZDI0Y2IzODZkNWM3M2ZkODFmMDRjMV80MDQ_3740ca78-b4cc-4bca-a07e-219cb2759606">770</ix:nonNumeric>) <ix:nonNumeric contextRef="i860aa2bafcd545a087f2b97d4320530d_D20191218-20191218" name="dei:LocalPhoneNumber" 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style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">      </span></div><div><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Arial Unicode MS';font-size:10pt;font-weight:400;line-height:120%;"><ix:nonNumeric contextRef="i860aa2bafcd545a087f2b97d4320530d_D20191218-20191218" format="ixt-sec:boolballotbox" name="dei:WrittenCommunications" id="id3VybDovL2RvY3MudjEvZG9jOjAzMzcyMmNlNTZiODQ0YmM4N2E4MGZlNTg1MjViNjJkL3NlYzowMzM3MjJjZTU2Yjg0NGJjODdhODBmZTU4NTI1YjYyZF8xL2ZyYWc6ZWYwMDk3ZTlkOGQyNGNiMzg2ZDVjNzNmZDgxZjA0YzEvdGV4dHJlZ2lvbjplZjAwOTdlOWQ4ZDI0Y2IzODZkNWM3M2ZkODFmMDRjMV82NDc_c835205e-d14b-4802-ad1c-95db3a414b35">&#9744;</ix:nonNumeric></span><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">    Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) 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Roman';font-size:10pt;font-weight:400;line-height:120%;">    Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</span></div><div><span><br/></span></div><div style="text-align:center;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;"> </span><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:700;line-height:120%;">Securities registered pursuant to Section 12(b) of the Act:</span></div><div style="text-align:center;margin-bottom:6pt;"><table style="margin-left:auto;margin-right:auto;border-collapse:collapse;text-align:left;text-indent:0pt;display:inline-table;width:99.707602%;"><tr><td style="width:1.0%;"></td><td style="width:33.777126%;"></td><td style="width:1.0%;"></td><td style="width:1.0%;"></td><td style="width:20.434018%;"></td><td style="width:1.0%;"></td><td style="width:1.0%;"></td><td style="width:39.788856%;"></td><td style="width:1.0%;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:center;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><span style="font-size:10pt;font-weight:700;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);text-decoration: underline;">Title of Each Class</span></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:center;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><span style="font-size:10pt;font-weight:700;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);text-decoration: underline;">Trading Symbol(s)</span></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:center;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><span style="font-size:10pt;font-weight:700;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);text-decoration: underline;">Name of Each Exchange on Which Registered</span></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:center;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">N/A</span></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:center;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">N/A</span></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 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the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter). </span></div><div style="text-indent:13.5pt;text-align:justify;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:100%;">   </span></div><div style="text-indent:13.5pt;text-align:justify;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:100%;">   Emerging growth company&#160;</span><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Arial Unicode MS';font-size:10pt;font-weight:400;line-height:100%;"><ix:nonNumeric contextRef="i860aa2bafcd545a087f2b97d4320530d_D20191218-20191218" format="ixt-sec:boolballotbox" name="dei:EntityEmergingGrowthCompany" id="id3VybDovL2RvY3MudjEvZG9jOjAzMzcyMmNlNTZiODQ0YmM4N2E4MGZlNTg1MjViNjJkL3NlYzowMzM3MjJjZTU2Yjg0NGJjODdhODBmZTU4NTI1YjYyZF8xL2ZyYWc6ZWYwMDk3ZTlkOGQyNGNiMzg2ZDVjNzNmZDgxZjA0YzEvdGV4dHJlZ2lvbjplZjAwOTdlOWQ4ZDI0Y2IzODZkNWM3M2ZkODFmMDRjMV8xNDc1_ab803416-414c-4bfb-b07c-1cc9c599bf32">&#9744;</ix:nonNumeric></span><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:100%;"> </span></div><div><span><br/></span></div><div><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.&#160;</span><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Arial Unicode MS';font-size:10pt;font-weight:400;line-height:120%;">&#9744;</span><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">&#160;</span></div><div style="margin-bottom:6pt;"><table style="margin-left:auto;margin-right:auto;border-collapse:collapse;text-align:left;text-indent:0pt;display:inline-table;width:99.853801%;"><tr><td style="width:1.0%;"></td><td style="width:98.000000%;"></td><td style="width:1.0%;"></td></tr><tr><td colspan="3" style="height:3pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;border-top:1pt solid #000000;border-bottom:2pt solid #000000;padding-left:1pt;padding-right:1pt;"></td></tr></table></div><div></div><div style="position:relative;width:100%;height:42.75pt;width:100%;"><div style="position:absolute;bottom:0;width:100%;"><div style="text-align:center;"><span><br/></span></div></div></div><hr style="page-break-after:always"/><div style="height:42.75pt;width:100%;"><div><span><br/></span></div></div><div><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:700;line-height:120%;">Item 4.01.</span><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:12pt;font-weight:700;line-height:120%;">  </span><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:700;line-height:120%;">Changes in Registrant&#8217;s Certifying Accountant.</span></div><div><span><br/></span></div><div style="text-align:justify;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">On December 12, 2019, Graphic Packaging International Partners, LLC, the sole member of Graphic Packaging International, LLC (the &#8220;Company&#8221;), approved (i) the dismissal of Ernst &amp; Young LLP (&#8220;EY&#8221;), the Company&#8217;s current independent registered public accounting firm, effective following the conclusion of the audit for the Company&#8217;s fiscal year ending December 31, 2019; and (ii) the engagement of PricewaterhouseCoopers LLP (&#8220;PwC&#8221;) as the Company&#8217;s independent registered public accounting firm for the fiscal year ending December 31, 2020, subject to completion of PwC&#8217;s standard client acceptance procedures and execution of an engagement letter.  PwC and EY were notified of these decisions on December 13, 2019.</span></div><div style="text-align:justify;"><span><br/></span></div><div style="text-align:justify;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">The report of EY on the Company&#8217;s consolidated financial statements for the year ended December 31, 2018 did not contain an adverse opinion or disclaimer of opinion, nor was such report qualified or modified as to uncertainty, audit scope or accounting principles.</span></div><div style="text-align:justify;"><span><br/></span></div><div style="text-align:justify;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">During the year ended December 31, 2018 and the subsequent interim period through December 13, 2019, there were no disagreements with EY on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of EY would have caused them to make a reference thereto in their report.</span></div><div style="text-align:justify;"><span><br/></span></div><div style="text-align:justify;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">During the year ended December 31, 2018 and the subsequent interim period through December 13, 2019, there were no &#8220;reportable events&#8221; requiring disclosure pursuant to paragraph (a)(1)(v) of Item 304 of Regulation S-K, except as described below.</span></div><div style="text-align:justify;"><span><br/></span></div><div style="text-align:justify;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">During the audit for the year ended December 31, 2018, a material weakness in internal control over financial reporting was identified relating to the design and operating effectiveness of management review controls related to the accounting for business combinations, including insufficient documentation to evidence effective management review controls over the accounting and estimates related to the highly complex combination with the North America Consumer Packaging business of International Paper Company.  This material weakness was disclosed in Item 9A of the Company&#8217;s Annual Report on Form 10-K for the year ended December 31, 2018 and was disclosed by the Company as remediated in the first quarter of 2019.</span></div><div style="text-align:justify;"><span><br/></span></div><div style="text-align:justify;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">The Company has provided EY with a copy of this report and has requested that EY provide a letter addressed to the Securities and Exchange Commission stating whether or not EY agrees with the above statements as they relate to EY.  A copy of such letter dated December 18, 2019 is attached as Exhibit 16.1 hereto.</span></div><div style="text-align:justify;"><span><br/></span></div><div style="text-align:justify;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">During the year ended December 31, 2018 and the subsequent interim period preceding PwC&#8217;s engagement, neither the Company nor anyone on its behalf consulted PwC regarding either: (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company&#8217;s consolidated financial statements, and no written report or oral advice was provided to the Company that PwC concluded was an important factor considered by us in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a &#8220;disagreement&#8221; or &#8220;reportable event&#8221; (within the meaning of paragraph (a)(1)(iv) of Item 304 of Regulation S-K and paragraph (a)(1)(v) of Item 304 of Regulation S-K, respectively).</span></div><div style="text-align:justify;"><span><br/></span></div><div></div><div style="position:relative;width:100%;height:42.75pt;width:100%;"><div style="position:absolute;bottom:0;width:100%;"><div style="text-align:center;"><span><br/></span></div></div></div><hr style="page-break-after:always"/><div style="height:42.75pt;width:100%;"><div><span><br/></span></div></div><div><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:700;line-height:115%;">Item 9.01.</span><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:12pt;font-weight:700;line-height:115%;">  </span><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:700;line-height:115%;">Financial Statements and Exhibits.</span></div><div><span><br/></span></div><div><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:115%;">(d)</span><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:12pt;font-weight:400;line-height:115%;">  </span><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:115%;">Exhibits</span></div><div><span><br/></span></div><div><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;text-decoration: underline;">Exhibit No.   Description</span></div><div style="text-align:center;margin-bottom:6pt;"><table style="margin-left:auto;margin-right:auto;border-collapse:collapse;text-align:left;text-indent:0pt;display:inline-table;width:99.853801%;"><tr><td style="width:1.0%;"></td><td style="width:6.638360%;"></td><td style="width:1.0%;"></td><td style="width:1.0%;"></td><td style="width:89.361640%;"></td><td style="width:1.0%;"></td></tr><tr><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:top;padding-left:1pt;padding-right:0%;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">16.1&#160;</span></td><td style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:right;vertical-align:top;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">&#160;</span></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><div><span style="background-color:rgb(255,255,255, 0.0);color:#0000ff;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:115%;text-decoration: underline;"><a style="background-color:rgb(255,255,255, 0.0);color:#0000ff;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:115%;text-decoration: underline;-sec-extract:exhibit;" href="gpiley8kletterdecember.htm">Letter of Ernst &amp; Young LLP</a></span></div></td></tr><tr><td colspan="3" style="height:15pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="height:15pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td></tr><tr><td colspan="2" 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XBRL tags are embedded within the Inline XBRL document.</span></td></tr><tr><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:top;padding-left:1pt;padding-right:0%;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">101.SCH&#160;</span></td><td style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:right;vertical-align:top;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">&#160;</span></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">Inline XBRL Taxonomy Extension Schema Document.</span></td></tr><tr><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:top;padding-left:1pt;padding-right:0%;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">101.CAL&#160;</span></td><td style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:right;vertical-align:top;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">&#160;</span></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">Inline XBRL Taxonomy Extension Calculation Linkbase Document.</span></td></tr><tr><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:top;padding-left:1pt;padding-right:0%;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">101.DEF&#160;</span></td><td style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:right;vertical-align:top;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">&#160;</span></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">Inline XBRL Taxonomy Extension Definition Linkbase Document.</span></td></tr><tr><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:top;padding-left:1pt;padding-right:0%;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">101.LAB&#160;</span></td><td style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:right;vertical-align:top;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">&#160;</span></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">Inline XBRL Taxonomy Extension Label Linkbase Document.</span></td></tr><tr><td colspan="2" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:top;padding-left:1pt;padding-right:0%;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">101.PRE&#160;</span></td><td style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:right;vertical-align:top;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">&#160;</span></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">Inline XBRL Taxonomy Extension Presentation Linkbase Document.</span></td></tr></table></div><div><span><br/></span></div><div><span><br/></span></div><div><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;"> </span></div><div><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">       </span></div><div><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">    </span></div><div style="text-align:center;margin-bottom:6pt;"><table style="margin-left:auto;margin-right:auto;border-collapse:collapse;text-align:left;text-indent:0pt;display:inline-table;width:99.707602%;"><tr><td style="width:1.0%;"></td><td style="width:48.000000%;"></td><td style="width:1.0%;"></td><td style="width:1.0%;"></td><td style="width:48.000000%;"></td><td style="width:1.0%;"></td></tr><tr><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);text-decoration: underline;">SIGNATURE</span></td></tr><tr><td colspan="3" style="height:15pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="height:15pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td></tr><tr><td colspan="6" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><div style="margin-bottom:6pt;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:100%;">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</span><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:12pt;font-weight:400;line-height:100%;">  </span></div></td><td colspan="3" style="display:none;"></td></tr><tr><td colspan="3" style="height:15pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="height:15pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td></tr><tr><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">GRAPHIC PACKAGING INTERNATIONAL, LLC</span></td></tr><tr><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">(Registrant)</span></td></tr><tr><td colspan="3" style="height:15pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="height:15pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td></tr><tr><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">Date: December 18, 2019</span></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">By:   /s/ Lauren S. Tashma</span></td></tr><tr><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;border-top:1pt solid #000000;padding-left:22.5pt;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">Lauren S. Tashma</span></td></tr><tr><td colspan="3" style="background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="padding-top:2px;padding-bottom:2px;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:22.5pt;padding-right:1pt;"><span style="font-size:10pt;font-weight:400;font-family:'Times New Roman';color:#000000;background-color:rgb(255,255,255, 0.0);">Executive Vice President, General Counsel And Secretary</span></td></tr><tr><td colspan="3" style="height:15pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td><td colspan="3" style="height:15pt;background-color:rgb(255,255,255, 0.0);text-align:left;vertical-align:bottom;padding-left:1pt;padding-right:1pt;"></td></tr></table></div><div style="text-indent:144pt;"><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">      &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </span></div><div style="padding-left:256.5pt;"><span><br/></span></div><div style="padding-left:256.5pt;"><span><br/></span></div><div style="padding-left:256.5pt;"><span><br/></span></div><div><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">  </span></div><div><span><br/></span></div><div><span style="background-color:rgb(255,255,255, 0.0);color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:400;line-height:120%;">  </span></div><div><span><br/></span></div><div><span><br/></span></div></body></html>
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Document
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
December 18, 2019
(Date of Report)
December 12, 2019
(Date of earliest event reported)
GRAPHIC PACKAGING INTERNATIONAL, LLC
(Exact name of registrant as specified in its charter)
Delaware
033-80475
84-0772929
(State or other jurisdiction of incorporation)
(Commission File Number)
(I.R.S. Employer
Identification No.)
1500 Riveredge Parkway
,
Suite 100
Atlanta
,
Georgia
30328
(Address of principal executive offices)
(Zip Code)
(
770
)
240-7200
(Registrant's telephone number, including area code)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
☐
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b) of the Act:
Title of Each Class
Trading Symbol(s)
Name of Each Exchange on Which Registered
N/A
N/A
N/A
Securities registered pursuant to section 12(g) of the Act:
None
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company
☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
☐
Item 4.01.
Changes in Registrant's Certifying Accountant.
On December 12, 2019, Graphic Packaging International Partners, LLC, the sole member of Graphic Packaging International, LLC (the "Company"), approved (i) the dismissal of Ernst & Young LLP ("EY"), the Company's current independent registered public accounting firm, effective following the conclusion of the audit for the Company's fiscal year ending December 31, 2019; and (ii) the engagement of PricewaterhouseCoopers LLP ("PwC") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2020, subject to completion of PwC's standard client acceptance procedures and execution of an engagement letter.  PwC and EY were notified of these decisions on December 13, 2019.
The report of EY on the Company's consolidated financial statements for the year ended December 31, 2018 did not contain an adverse opinion or disclaimer of opinion, nor was such report qualified or modified as to uncertainty, audit scope or accounting principles.
During the year ended December 31, 2018 and the subsequent interim period through December 13, 2019, there were no disagreements with EY on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of EY would have caused them to make a reference thereto in their report.
During the year ended December 31, 2018 and the subsequent interim period through December 13, 2019, there were no "reportable events" requiring disclosure pursuant to paragraph (a)(1)(v) of Item 304 of Regulation S-K, except as described below.
During the audit for the year ended December 31, 2018, a material weakness in internal control over financial reporting was identified relating to the design and operating effectiveness of management review controls related to the accounting for business combinations, including insufficient documentation to evidence effective management review controls over the accounting and estimates related to the highly complex combination with the North America Consumer Packaging business of International Paper Company.  This material weakness was disclosed in Item 9A of the Company's Annual Report on Form 10-K for the year ended December 31, 2018 and was disclosed by the Company as remediated in the first quarter of 2019.
The Company has provided EY with a copy of this report and has requested that EY provide a letter addressed to the Securities and Exchange Commission stating whether or not EY agrees with the above statements as they relate to EY.  A copy of such letter dated December 18, 2019 is attached as Exhibit 16.1 hereto.
During the year ended December 31, 2018 and the subsequent interim period preceding PwC's engagement, neither the Company nor anyone on its behalf consulted PwC regarding either: (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's consolidated financial statements, and no written report or oral advice was provided to the Company that PwC concluded was an important factor considered by us in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a "disagreement" or "reportable event" (within the meaning of paragraph (a)(1)(iv) of Item 304 of Regulation S-K and paragraph (a)(1)(v) of Item 304 of Regulation S-K, respectively).
Item 9.01.
Financial Statements and Exhibits.
(d)
Exhibits
Exhibit No.   Description
16.1
Letter of Ernst & Young LLP
101.INS
XBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document.
101.SCH
Inline XBRL Taxonomy Extension Schema Document.
101.CAL
Inline XBRL Taxonomy Extension Calculation Linkbase Document.
101.DEF
Inline XBRL Taxonomy Extension Definition Linkbase Document.
101.LAB
Inline XBRL Taxonomy Extension Label Linkbase Document.
101.PRE
Inline XBRL Taxonomy Extension Presentation Linkbase Document.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
GRAPHIC PACKAGING INTERNATIONAL, LLC
(Registrant)
Date: December 18, 2019
By:   /s/ Lauren S. Tashma
Lauren S. Tashma
Executive Vice President, General Counsel And Secretary