EXHIBIT 22†

List of Guarantor Subsidiaries and Issuers of Guaranteed Securities

As of June 30, 2025, Smurfit Westrock plc (“Parent”), an Irish public limited company and each of the subsidiaries listed below under the heading “Subsidiary Guarantors” have fully and unconditionally guaranteed on an unsecured, joint and several basis the debt securities listed below that were issued by the Parent’s wholly owned subsidiaries, Smurfit Kappa Treasury Unlimited Company (“SKT”) and Smurfit Westrock Financing Designated Activity Company (“SWF”), as identified below under the heading “Debt Securities”, pursuant to offerings registered under the Securities Act of 1933, as amended. In addition, SWF guarantees SKT’s obligations under the 5.200% Senior Notes due 2030, 5.438% Senior Notes due 2034 and 5.777% Senior Notes due 2054, and SKT guarantees SWF’s obligations under the 5.418% Senior Notes due 2035.

                                    State or other jurisdiction of

Subsidiary Guarantors                            incorporation or organization

                            

Smurfit Kappa Acquisitions Unlimited Company                    Ireland

Smurfit Kappa Group plc                                Ireland

Smurfit Kappa Investments Limited                        Ireland

Smurfit Kappa Treasury Funding Designated Activity Company            Ireland

Smurfit International B.V.                                Netherlands

Smurfit WestRock US Holdings Corporation                        Delaware

WestRock Company                                Delaware    

WestRock MWV, LLC                                 Delaware

WestRock RKT, LLC                                Georgia

WRKCo Inc.                                    Delaware

Debt Securities

5.200% Senior Notes due 2030 issued by SKT

5.438% Senior Notes due 2034 issued by SKT

5.777% Senior Notes due 2054 issued by SKT

5.418% Senior Notes due 2035 issued by SWF