SEC Company Response from Celanese Corp (CE) (CIK 0001306830) (CE) — Nov 4, 2005
Celanese Corp (CE) (CIK 0001306830)
Date: Nov. 4, 2005 · CIK: 0001306830 · Accession: 0000950136-05-006943
AI Filing Summary & Sentiment
File numbers found in text: 333-127902
Show Raw Text
CORRESP
1
filename1.htm
[Celanese Corporation Letterhead]
November 3, 2005
VIA FACSIMILE AND EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: CELANESE CORPORATION
AMENDMENT NO. 3 TO REGISTRATION STATEMENT ON FORM S-1
FILE NO.: 333-127902
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the
"Act"), the undersigned hereby requests that the effective date of the
above-referenced Registration Statement on Form S-1 of Celanese Corporation (the
"Company") be accelerated so that the Registration Statement may become
effective at 9:30 a.m. EST on November 7, 2005, or as soon as possible
thereafter. In this regard, the Company is aware of its obligations under the
Act.
The Company acknowledges that
o should the Securities and Exchange Commission (the
"Commission") or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not
foreclose the Commission from taking any action with
respect to the filing;
o the action of the Commission or the staff, acting pursuant
to delegated authority, in declaring the filing effective,
does not relieve the Company from its full responsibility
for the adequacy and accuracy of the disclosure in the
filing; and
o the Company may not assert staff comments and the
declaration of effectiveness as a defense in any
proceeding initiated by the Commission or any person under
the federal securities laws of the United States.
Very truly yours,
Celanese Corporation
By: /s/ John J. Gallagher III
--------------------------
Name: John J. Gallagher III
Title: CFO