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
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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