Correspondence 0001104659-23-105205 from COMPASS MINERALS INTERNATIONAL INC (CMP) (CIK 0001227654) (CMP)
COMPASS MINERALS INTERNATIONAL INC (CMP) (CIK 0001227654)
Date: Sept. 29, 2023 · CIK: 0001227654 · Accession: 0001104659-23-105205
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File numbers found in text: 333-274622
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CORRESP
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filename1.htm
9900
W. 109TH ST. SUITE 100
OVERLAND
PARK, KS 66210
913.344.9200
COMPASSMINERALS.COM
September 29,
2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Liz Packebusch
Re: Compass
Minerals International, Inc.
Registration
Statement on Form S-3, as amended (File No. 333-274622)
Dear Ms. Packebusch:
With respect to the above-referenced
registration statement (the “Registration Statement”), and in accordance with Rule 461 of Regulation C promulgated under
the Securities Act of 1933, as amended, we hereby respectfully request that the Securities and Exchange Commission accelerate the effective
date of the Registration Statement, so that it will be declared effective at 4:30 p.m. (Eastern Time) on September 29, 2023, or as
soon as practicable thereafter.
Please contact Jeffrey D. Karpf or Francesca
L. Odell of Cleary Gottlieb Steen & Hamilton LLP, counsel to Compass Minerals International, Inc., at (212) 225-2864 or
(212) 225-2530, respectively, or via email at jkarpf@cgsh.com or flodell@cgsh.com, respectively, as soon as the Registration Statement
has been declared effective, or if you have any other questions or concerns regarding this matter.
Very
truly yours,
COMPASS
MINERALS INTERNATIONAL, INC.
By:
/s/
Mary L. Frontczak
Name:
Mary
L. Frontczak
Title:
Chief
Legal and Administrative Officer and Corporate Secretary
cc: Jeffrey
D. Karpf
Cleary Gottlieb
Steen & Hamilton LLP
(212) 225-2864
Francesca L. Odell
Cleary Gottlieb
Steen & Hamilton LLP
(212) 225-2530