Correspondence 0001104659-24-099727 from Glatfelter Corp (GLT) (CIK 0000041719) (MAGN)
Glatfelter Corp (GLT) (CIK 0000041719)
Date: Sept. 13, 2024 · CIK: 0000041719 · Accession: 0001104659-24-099727
AI Filing Summary & Sentiment
File numbers found in text: 333-281733
Letter
VIA EDGAR Division of Corporation Finance Attention: Bradley Ecker Re: Glatfelter Corporation Registration Statement on Form S-4/A Filed September 10, 2024 File No. 333-281733
Dear Mr. Ecker:
With respect to the above-referenced registration statement (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Glatfelter Corporation, a Pennsylvania corporation (the “Registrant”), hereby respectfully requests that the U.S. Securities and Exchange Commission accelerate the effective date of the Registration Statement, so that it is declared effective at 4:00 p.m. (Eastern Time) on September 17, 2024, or as soon as practicable thereafter or at such later time as the Registrant or its counsel may request by telephone.
Please contact our counsel, King & Spalding LLP, by calling Jonathan B. Newton at (713) 276-7382, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Thank you for your assistance in this matter.
Sincerely,
GLATFELTER CORPORATION
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CORRESP
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September 13, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Bradley Ecker
Jennifer Angelini
Charles Eastman
Martin James
Re:
Glatfelter Corporation
Registration Statement on Form S-4/A
Filed September 10, 2024
File No. 333-281733
Dear Mr. Ecker:
With respect to the above-referenced registration
statement (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act
of 1933, as amended, Glatfelter Corporation, a Pennsylvania corporation (the “Registrant”), hereby respectfully requests that
the U.S. Securities and Exchange Commission accelerate the effective date of the Registration Statement, so that it is declared effective
at 4:00 p.m. (Eastern Time) on September 17, 2024, or as soon as practicable thereafter or at such later time as the Registrant
or its counsel may request by telephone.
Please contact our counsel, King & Spalding
LLP, by calling Jonathan B. Newton at (713) 276-7382, as soon as the Registration Statement has been declared effective, or if you have
any other questions or concerns regarding this matter.
Thank you for your assistance in this matter.
Sincerely,
GLATFELTER CORPORATION
By:
/s/
Jill L. Urey
Name:
Jill L. Urey
Title: Vice President,
General Counsel & Compliance
cc: Jonathan B. Newton, King &
Spalding LLP