SEC Company Response from GRAFTECH INTERNATIONAL LTD (EAF) (CIK 0000931148) (EAF) — Mar 20, 2018
GRAFTECH INTERNATIONAL LTD (EAF) (CIK 0000931148)
Date: March 20, 2018 · CIK: 0000931148 · Accession: 0001104659-18-019037
AI Filing Summary & Sentiment
Reasoning
Letter
BY EDGAR Amanda Ravitz Assistant Director Office of Electronics and Machinery Division of Corporation Finance Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549
Re: GrafTech International Ltd. Registration Statement on Form S-1 Filed on March 20, 2018 CIK No. 0000931148
Dear Ms. Ravitz:
GrafTech International Ltd. (the “Company”) has filed today its initial registration statement on Form S-1 (CIK No. 0000931148) (the “Registration Statement”) via the Securities and Exchange Commission’s EDGAR system. The Registration Statement relates to a proposed initial public offering and listing of the Company’s common stock.
If the Staff has any questions or requires any additional information, please contact Sandra L. Flow or Alejandro Canelas Fernandez at Cleary Gottlieb Steen & Hamilton LLP at (212)-225-2000.
Very truly yours,
/s/ Quinn J. Coburn
Show Raw Text
CORRESP 1 filename1.htm GrafTech International Ltd. 982 Keynote Circle Brooklyn Heights, Ohio USA 44131 March 20, 2018 BY EDGAR Amanda Ravitz Assistant Director Office of Electronics and Machinery Division of Corporation Finance Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Re: GrafTech International Ltd. Registration Statement on Form S-1 Filed on March 20, 2018 CIK No. 0000931148 Dear Ms. Ravitz: GrafTech International Ltd. (the “Company”) has filed today its initial registration statement on Form S-1 (CIK No. 0000931148) (the “Registration Statement”) via the Securities and Exchange Commission’s EDGAR system. The Registration Statement relates to a proposed initial public offering and listing of the Company’s common stock. If the Staff has any questions or requires any additional information, please contact Sandra L. Flow or Alejandro Canelas Fernandez at Cleary Gottlieb Steen & Hamilton LLP at (212)-225-2000. Very truly yours, /s/ Quinn J. Coburn Quinn J. Coburn Vice President, Chief Financial Officer and Treasurer cc: Tom Jones Kristen Lochhead Brian Cascio Securities and Exchange Commission Sandra L. Flow Adam Fleisher Alejandro Canelas Fernandez Cleary Gottlieb Steen & Hamilton LLP