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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

AI Filing Summary & Sentiment

File numbers found in text: 333-274622

Date
September 29, 2023
Author
Chief
Form
CORRESP
Company
COMPASS MINERALS INTERNATIONAL INC (CMP) (CIK 0001227654)

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 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.

Show Raw Text
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