SEC Comment Letter for GRAFTECH INTERNATIONAL LTD (EAF) (CIK 0000931148) (EAF) — May 8, 2014
GRAFTECH INTERNATIONAL LTD (EAF) (CIK 0000931148)
Date: May 8, 2014 · CIK: 0000931148 · Accession: 0000000000-14-023660
AI Filing Summary & Sentiment
File numbers found in text: 001-13888
Referenced dates: April 24, 2014
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May 8 , 2014 Via E -Mail Stephen Fraidin Kirkland & Ellis LLP 601 Lexington Avenue New York, NY 10022 Re: GrafT ech International Ltd. DFAN14A filed April 22, 2014 Correspondence dated May 8, 2014 Filed by Nathan Milikowsky et al File No. 001-13888 Dear Mr. Fraid in: We are in receipt of your letter dated today which supplements our telephone conversation on Tue sday, May 6, 2014 concerning the definitive additional proxy materials filed on April 22, 2014. As yo u know, t hose materials include an email from Mr. Na than Milikowsky to W. Whitney George at Graftech shareholder Royce & Associates attributing to Mr. George certain statements concerning Mr. Milikowsky. We understand that by letter dated April 24, 2014 which has not been made public , Mr. George has specifically refu ted the statements attributed to him and has clarified what he state d regarding Mr. Milikows ky’s role as a future director of Graftech. Rule 14a -9 requires a filer engaged in a proxy solicitation to “correct any statement in [an] earlier communication … which has become false or misleading. ” We believe that the disclosure in your A pril 22, 2014 proxy materials should be updated to reflect the rec eipt of additional information i.e. the April 24, 2014 letter from Mr. George . If you have any questions please feel free to contact me at (202) 551 -3263 . Sincerely, /s/ Christina Chalk Christina Chalk Senior Special Counsel Office of Mergers and Acquisitions