October 15, 2024

Robert R. Dillard
Chief Financial Officer
Sonoco Products Company
1 N. Second Street
Hartsville, SC 29550

        Re: Sonoco Products Company
            Form 10-K for the Year Ended December 31, 2024
            Form 10-Q for the Quarter Ended June 30, 2024
            File No. 001-11261
Dear Robert R. Dillard:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Year Ended December 31, 2023
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Reconciliations of GAAP to Non-GAAP Financial Measures, page 26

1.     We note your discussion of non-GAAP financial measures at the beginning
of your
       MD&A before any discussion of your results of operations reported in
GAAP. Please
       revise future filings to move the Use of Non-GAAP Financial Measures and
the
       Reconciliations of GAAP to Non-GAAP Financial Measures sections further
down in
       MD&A so you can present and discuss the directly comparable GAAP
measures with
       equal or greater prominence than the non-GAAP measures. Refer to
       Item 10(e)(1)(i)(A) of Regulation S-K and Question 102.10 of the
Compliance and
       Disclosure Interpretations on Non-GAAP Financial Measures. Your
Quarterly
       Reports on Form 10-Q and Form 8-K earnings releases should be similarly
revised.
Results of Operations - 2023 Versus 2022, page 29

2.     Please ensure consistent titles with your non-GAAP measures. In this
regard, we note
 October 15, 2024
Page 2

       you refer to Adjusted Earnings here, which corresponds to the total of
Adjusted Net
       Income Attributable to Sonoco in the reconciliation on page 26.
Additionally, we note
       that in your MD&A discussion you refer to "segment operating profit,"
however your
       disclosure in Note 19 indicates that the segment profitability measure
used by the
       CODM is "income (loss) before taxes." To avoid confusion on the
inclusion/exclusion
       of certain amounts in your profitability measures, please revise future
filings to be
       consistent with your terminology
Note 16. Revenue Recognition, page F-36

3.     We note that you disclose revenue disaggregated by geography within each
of your
       reportable segments, Consumer Packaging, Industrial Paper Packaging, and
All
       Other. We also note that during the last few years you have made several
acquisitions
       including, Inapel, RTS Packaging and Metal Packaging, and during your
recent
       earnings calls and in presentations you discuss sales volume/mix trends
for three
       businesses within the Consumer segment: Rigid Paper Containers; TFP; and
Metal
       Packaging. Please explain to us how you have considered the requirements
to present
       revenue at a lower level by product or service, as required by ASC
280-10-50-40. See
       also guidance for disaggregated revenue presentation in ASC 606-10-50-5.
Form 10-Q for the Quarter Ended June 30, 2024
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Reportable Segments
Consumer Packaging, page 51

4.     We note you refer to an increase in productivity of $24.6 million
related to your
       segment operating profit and Adjusted EBITDA. Please tell us and revise
to disclose
       what this dollar value of productivity represents and how it is
determined. Similarly,
       we note that in the summary bullet points at the top of your second
quarter 2024
       earnings release you disclose that you generated strong productivity of
$51 million
       during the second quarter and $102 million during the first half of
2024. Please
       explain to us the nature of these amounts and how they were calculated
or determined.
        In closing, 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.

       Please contact Heather Clark at 202-551-3624 or Claire Erlanger at
202-551-3301
with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing