SW · Smurfit Westrock plc · Debt

WHEREAS the Issuer has heretofore executed an Indenture, dated as of November 21, 2025 (the “**Base Indenture**”), as supplemented by an Officers’ Certificate, dated November 24, 2025, pursuant to Sections 2.1 and 12.4 of the Base Indenture (together with the Base Indenture, the “**Indenture**”), establishing certain terms of the 3.489% Senior Notes due 2031 issued by the Issuer (the “**Notes**”), among the Issuer, the Guarantors and the Trustee;

Issuer evidence: In connection with the issuance by Smurfit Kappa Treasury Unlimited Company (the “Issuer”) of €500,000,000 aggregate principal amount of 3.489% Senior Notes due 2031 (the “Notes”), fully and unconditionally guaranteed by Smurfit Westrock plc (“Smurfit Westrock”), Smurfit Kappa Group Limited (formerly known as Smurfit Kappa Group plc), Smurfit Westrock Financing Designated Activity Company, Smurfit Kappa Investments Limited, Smurfit Kappa Acquisitions Unlimited Company, Smurfit International B.V., Smurfit Kappa Treasury Funding Designated Activity Company, Smurfit WestRock US Holdings Corporation, WestRock Company, WRKCo Inc., WestRock MWV, LLC and WestRock RKT, LLC (the “Subsidiary Guarantors” and, together with Smurfit Westrock, the “Guarantors”) (such guarantees, the “Guarantees”), we, Officers of the Issuer and of each of the Guarantors, respectively, hereby certify pursuant to Sections 2.1 and 12.4 of the Indenture, dated as of November 21, 2025, among the Issuer, the Guarantors and Deutsche Bank Trust Company Americas, as trustee (the “Trustee”) (the “Indenture”) and pursuant to the authorization of the Board of Directors of the Issuer by resolutions adopted on November 7, 2025, by resolutions adopted by the Board of Directors of Smurfit Westrock on November 11, 2025, and by resolutions adopted by the respective governing bodies of each of the Subsidiary Guarantors on November 7, 2025, respectively (collectively, the “Resolutions”), as follows:

Supporting evidence: WHEREAS the Issuer has heretofore executed an Indenture, dated as of November 21, 2025 (the “**Base Indenture**”), as supplemented by an Officers’ Certificate, dated November 24, 2025, pursuant to Sections 2.1 and 12.4 of the Base Indenture (together with the Base Indenture, the “**Indenture**”), establishing certain terms of the 3.489% Senior Notes due 2031 issued by the Issuer (the “**Notes**”), among the Issuer, the Guarantors and the Trustee;

Supporting evidence: WHEREAS the Issuer has heretofore executed an Indenture, dated as of November 21, 2025 (the “**Base Indenture**”), as supplemented by an Officers’ Certificate, dated November 24, 2025, pursuant to Sections 2.1 and 12.4 of the Base Indenture (together with the Base Indenture, the “**Indenture**”), establishing certain terms of the 3.489% Senior Notes due 2031 issued by the Issuer (the “**Notes**”), among the Issuer, the Guarantors and the Trustee;

WHEREAS the Issuer has heretofore executed an Indenture, dated as of November 21, 2025 (the “**Base Indenture**”), as supplemented by an Officers’ Certificate, dated November 21, 2025, pursuant to Sections 2.1 and 12.4 of the Base Indenture (together with the Base Indenture, the “**Indenture**”), establishing certain terms of the 5.185% Senior Notes due 2036 issued by the Issuer (the “**Notes**”), among the Issuer, the Guarantors and the Trustee;

Issuer evidence: In connection with the issuance by Smurfit Westrock Financing Designated Activity Company (the “**Issuer**”) of $800,000,000 aggregate principal amount of 5.185% Senior Notes due 2036 (the “**Notes**”), fully and unconditionally guaranteed by Smurfit Westrock plc (“**Smurfit Westrock**”), Smurfit Kappa Group Limited (formerly known as Smurfit Kappa Group plc), Smurfit Kappa Treasury Unlimited Company, Smurfit Kappa Investments Limited, Smurfit Kappa Acquisitions Unlimited Company, Smurfit Kappa Treasury Funding Designated Activity Company, Smurfit International B.V., Smurfit WestRock US Holdings Corporation, WestRock Company, WRKCo Inc., WestRock MWV, LLC and WestRock RKT, LLC (the “**Subsidiary Guarantors**” and, together with Smurfit Westrock, the “**Guarantors**”) (such guarantees, the “**Guarantees**”), we, Officers of the Issuer and of each of the Guarantors, respectively, hereby certify pursuant to Sections 2.1 and 12.4 of the Indenture, dated as of November 21, 2025, among the Issuer, the Guarantors and Deutsche Bank Trust Company Americas, as trustee (the “**Trustee**”) (the “**Indenture**”) and pursuant to the authorization of the Board of Directors of the Issuer by resolutions adopted on November 7, 2025, by resolutions adopted by the Board of Directors of Smurfit Westrock on November 11, 2025, and by resolutions adopted by the respective governing bodies of each of the Subsidiary Guarantors on November 7, 2025, respectively (collectively, the “**Resolutions**”), as follows:

Supporting evidence: WHEREAS the Issuer has heretofore executed an Indenture, dated as of November 21, 2025 (the “**Base Indenture**”), as supplemented by an Officers’ Certificate, dated November 21, 2025, pursuant to Sections 2.1 and 12.4 of the Base Indenture (together with the Base Indenture, the “**Indenture**”), establishing certain terms of the 5.185% Senior Notes due 2036 issued by the Issuer (the “**Notes**”), among the Issuer, the Guarantors and the Trustee;

Supporting evidence: WHEREAS the Issuer has heretofore executed an Indenture, dated as of November 21, 2025 (the “**Base Indenture**”), as supplemented by an Officers’ Certificate, dated November 21, 2025, pursuant to Sections 2.1 and 12.4 of the Base Indenture (together with the Base Indenture, the “**Indenture**”), establishing certain terms of the 5.185% Senior Notes due 2036 issued by the Issuer (the “**Notes**”), among the Issuer, the Guarantors and the Trustee;