SEC Comment Letter for MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274) (MERC) — Aug 28, 2008
MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274)
Date: Aug. 28, 2008 · CIK: 0001333274 · Accession: 0000000000-08-043545
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Mail Stop 3561 August 28, 2008 Jimmy S.H. Lee, Chairman Mercer International, Inc. 650 West Georgia Street Vancouver, British Columbia, Canada V6B 4N8 RE: Mercer International, Inc. Form 10-K for Fiscal Year Ended December 31, 2007 File No. 1-15399 Dear Mr. Lee: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. Sincerely, John Reynolds Assistant Director Office of Beverages, Apparel and Health Care Services