SEC Comment Letter for GRAFTECH INTERNATIONAL LTD (EAF) (CIK 0000931148) (EAF) — Feb 4, 2010

GRAFTECH INTERNATIONAL LTD (EAF) (CIK 0000931148)
Date: Feb. 4, 2010 · CIK: 0000931148 · Accession: 0000000000-10-007154

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

February 4, 2010

Author

Jeff Jaramillo

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 3030 February 4, 2010 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, 2008 Filed February 27, 2009 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 , Jeff Jaramillo A c c o u n t i n g B r a n c h C h i e f

Show Raw Text

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

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3030           February 4, 2010   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, 2008
Filed February 27, 2009
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 ,                    Jeff Jaramillo         A c c o u n t i n g  B r a n c h  C h i e f

SecProbe.io