SEC Comment Letter for MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274) (MERC) — Aug 16, 2017

MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274)
Date: Aug. 16, 2017 · CIK: 0001333274 · Accession: 0000000000-17-029076

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File numbers found in text: 333-219866

Date

Aug. 16, 2017

Author

/s/ Kevin M. Dougherty for

Form

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Company

MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274)

Letter

Mail Stop 4628 August 16 , 2017 David M. Gandossi President and Chief Executive Officer Mercer International Inc. Suite 1120, 700 West Pender Street Vancouver, British Columbia Canada, V6C 1G8

Re: Mercer International Inc. Registration Statement on Form S-4 Filed August 10 , 2017 File No. 333-219866

Dear Mr. Gandossi :

This is to advise you that we have not reviewed and will not review your registration statement .

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Lisa Krestynick, Staff Attorney, at (202) 551 -3056 with any questions.

Sincerely,
/s/ Kevin M. Dougherty for

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Mail Stop 4628
August 16 , 2017

David M. Gandossi
President and Chief Executive Officer
Mercer International Inc.
Suite 1120, 700 West Pender Street
Vancouver, British Columbia
Canada, V6C 1G8

 Re: Mercer International Inc.
  Registration Statement on Form S-4
Filed  August 10 , 2017
  File No.  333-219866

Dear Mr. Gandossi :

This is to advise you that we have not  reviewed and will not review your registration
statement .

Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please  contact Lisa Krestynick, Staff  Attorney,  at (202) 551 -3056 with any questions.

Sincerely,

 /s/ Kevin M. Dougherty for

H. Roger Schwall
Assistant Director
Office of Natural Resources

cc: Andrew Bond, Esq.
 Davis Wright Tremaine LLP

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