SEC Comment Letter for GRAFTECH INTERNATIONAL LTD (EAF) (CIK 0000931148) (EAF) — May 1, 2015
GRAFTECH INTERNATIONAL LTD (EAF) (CIK 0000931148)
Date: May 1, 2015 · CIK: 0000931148 · Accession: 0000000000-15-024245
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File numbers found in text: 001-13888
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May 1 , 2015 Via E -mail Mr. David B. Feirstein Kirkland & Ellis LLP 601 Lexington Avenue New York, NY 10022 Re: GrafTech International Ltd. Preliminary Revised Proxy Statement on Schedule 14A Filed April 23 , 2015 by Nathan Milikowsky , et al. File No. 001-13888 Dear Mr. Feirstein : We have reviewed the above -referenced filing and have the following comment. 1. In order to use a universal ballot, the company’s nominees must have consented to being named in yo ur proxy statement and to serve, if elected. See Rule 14a -4(d)(1). Please supplementally advise us whether the company’s nominees have provided such consent. If not, please revise to eliminate any reference to a universal ballot. Please contact me at (202) 551 -3589 or Christina Chalk, Senior Special Counsel, at (202) 551-3263 if you have any questions regarding our comments . Sincerely, /s/ Tiffany Piland Posil Tiffany Piland Posil Special Counsel Office of Mergers and Acquisitions