SEC Comment Letter for MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274) (MERC) — Jan 12, 2018
MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274)
Date: Jan. 12, 2018 · CIK: 0001333274 · Accession: 0000000000-18-001282
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-51826
Letter
Mail Stop 4628 January 1 2, 201 8 Via E -mail David K. Ure Chief Financial Officer Mercer International Inc. Suite 1120, 700 West Pender Street Vancouver, British Columbia Canada, V6C 1G8
Re: Mercer International Inc. Form 10 -K for Fiscal Year E nded December 31, 201 6 Filed February 10, 201 7 File No. 000-51826
Dear Mr. Ure:
We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ Ethan Horowitz
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Mail Stop 4628 January 1 2, 201 8 Via E -mail David K. Ure Chief Financial Officer Mercer International Inc. Suite 1120, 700 West Pender Street Vancouver, British Columbia Canada, V6C 1G8 Re: Mercer International Inc. Form 10 -K for Fiscal Year E nded December 31, 201 6 Filed February 10, 201 7 File No. 000-51826 Dear Mr. Ure: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Ethan Horowitz Ethan Horowitz Accounting Branch Chief Office of Natural Resources