SEC Company Response from GRAFTECH INTERNATIONAL (EAF) — May 22, 2026
GRAFTECH INTERNATIONAL LTD
Date: May 22, 2026 · CIK: 0000931148 · Accession: 0001193125-26-237005
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296171
Letter
Re: GrafTech International Ltd. Registration Statement on Form S-3 (File No. 333-296171) Ladies and Gentlemen: On behalf of GrafTech International Ltd. (the “Company”), the undersigned hereby requests, pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, that the effective time of the Registration Statement on Form S-3 (File No. 333-296171) of the Company be accelerated to 4:30 p.m. Eastern Time on May 27, 2026, or as soon as practicable thereafter. The Company respectfully requests that you notify Kimberly J. Pustulka of such effectiveness by a telephone call to (216) 586-7002. Please contact Kimberly J. Pustulka at Jones Day at (216) 586-7002 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
GrafTech International Ltd. 982 Keynote Circle Brooklyn Heights, Ohio 44131 May 22, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attn: Eranga Dias
Very truly yours,
GRAFTECH INTERNATIONAL LTD.
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CORRESP 1 filename1.htm CORRESP GrafTech International Ltd. 982 Keynote Circle Brooklyn Heights, Ohio 44131 May 22, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attn: Eranga Dias Re: GrafTech International Ltd. Registration Statement on Form S-3 (File No. 333-296171) Ladies and Gentlemen: On behalf of GrafTech International Ltd. (the “Company”), the undersigned hereby requests, pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, that the effective time of the Registration Statement on Form S-3 (File No. 333-296171) of the Company be accelerated to 4:30 p.m. Eastern Time on May 27, 2026, or as soon as practicable thereafter. The Company respectfully requests that you notify Kimberly J. Pustulka of such effectiveness by a telephone call to (216) 586-7002. Please contact Kimberly J. Pustulka at Jones Day at (216) 586-7002 if you have any questions concerning this matter. Thank you for your continued attention to this matter. Very truly yours, GRAFTECH INTERNATIONAL LTD. By: /s/ Andrew J. Renacci Name: Andrew J. Renacci Title: Chief Legal Officer and Corporate Secretary cc: Kimberly J. Pustulka, Esq.