SEC Comment Letter for MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274) (MERC) — Aug 9, 2011
MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274)
Date: Aug. 9, 2011 · CIK: 0001333274 · Accession: 0000000000-11-048207
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-51826
Letter
August 9, 2011 Via-Email Jimmy S. H. Lee, Chairman Mercer International, Inc. Suite 2840, 650 West Georgia Street Vancouver, British Columbia Canada, V6B4N8 Re: Mercer International, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 17, 2011 Definitive Proxy Statement on Schedule 14A Filed April 20, 2011 File No. 000-51826
Dear Mr. Lee: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/ s / P a m e l a H o w e l l f o r
John Reynolds Assistant Director
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August 9, 2011
Via-Email
Jimmy S. H. Lee, Chairman Mercer International, Inc. Suite 2840, 650 West Georgia Street Vancouver, British Columbia Canada, V6B4N8
Re: Mercer International, Inc.
Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 17, 2011 Definitive Proxy Statement on Schedule 14A Filed April 20, 2011 File No. 000-51826
Dear Mr. Lee:
We have completed our review of your f iling. We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States. We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/ s / P a m e l a H o w e l l f o r
John Reynolds Assistant Director