SEC Comment Letter for GRAFTECH INTERNATIONAL LTD (EAF) (CIK 0000931148) (EAF) — Mar 11, 2008

GRAFTECH INTERNATIONAL LTD (EAF) (CIK 0000931148)
Date: March 11, 2008 · CIK: 0000931148 · Accession: 0000000000-08-012772

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

March 11, 2008

Author

Angela J. Crane

Form

UPLOAD

Company

GRAFTECH INTERNATIONAL LTD (EAF) (CIK 0000931148)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549

DIVISION OF CORPORATION FINANCE

Mail Stop 6010 March 11, 2008

Mr. Mark R. Widmar Vice President and Chief Financial Officer Graftech International Ltd. 12900 Snow Road Parma, Ohio 44130 RE: Graftech International Ltd. Form 10-K for the fiscal year ended December 31, 2006 Filed March 16, 2007 Form 10-Q for the period ended September 30, 2007 Filed November 1, 2007 File No. 1-13888 Dear Mr. Widmar: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , A n g e l a J . C r a n e A c c o u n t i n g B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

 Mail Stop 6010
March 11, 2008

  Mr. Mark R. Widmar Vice President and Chief Financial Officer Graftech International Ltd. 12900 Snow Road Parma, Ohio 44130   RE: Graftech International Ltd.
  Form 10-K for the fiscal year ended December 31, 2006
  Filed March 16, 2007
  Form 10-Q for the period ended September 30, 2007
Filed November 1, 2007
File No. 1-13888
 Dear Mr. Widmar:   We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.              S i n c e r e l y ,           A n g e l a  J .  C r a n e         A c c o u n t i n g  B r a n c h  C h i e f

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