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SEC Company Response from Celanese Corp (CE) (CIK 0001306830) (CE) — Jan 18, 2005

Celanese Corp (CE) (CIK 0001306830)
Date: Jan. 18, 2005 · CIK: 0001306830 · Accession: 0001047469-05-001075

AI Filing Summary & Sentiment

File numbers found in text: 333-120187

Date
Jan. 18, 2005
Author
Celanese Corporation
Form
CORRESP
Company
Celanese Corp (CE) (CIK 0001306830)

Letter

Re:

[Celanese Corporation Letterhead]

January 18,

VIA FACSIMILE AND EDGAR

Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, D.C. 20549

Celanese Corporation

Registration Statement on Form S-1

File No.: 333-120187

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 3:00 p.m. EST on January 19, 2005, or as soon as possible thereafter. In this regard, the Company is aware of its obligations under the Act.

The Company acknowledges that

•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;

•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

•the Company may not assert this action 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

Show Raw Text
CORRESP
1
filename1.htm

[Celanese Corporation Letterhead]

January 18,
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

Registration Statement on Form S-1

File No.: 333-120187

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 3:00 p.m. EST on January 19,
2005, or as soon as possible thereafter. In this regard, the Company is aware of its obligations under the Act.

        The
Company acknowledges that

•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;

•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

•the
Company may not assert this action 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/  Corliss J. Nelson       Name:  Corliss J. Nelson

Title:    Chief Financial Officer