SEC Comment Letter for MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274) (MERC) — Aug 7, 2018
MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274)
Date: Aug. 7, 2018 · CIK: 0001333274 · Accession: 0000000000-18-024426
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-226443
Letter
Mail Stop 4628 August 7 , 2018 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 July 30, 2018 File No. 333-226443
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 Anuja A. Majmudar, Attorney -Advisor, at 202 -551-3844 with any questions.
Sincerely,
/s/ Kevin M. Dougherty for
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Mail Stop 4628 August 7 , 2018 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 July 30, 2018 File No. 333-226443 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 Anuja A. Majmudar, Attorney -Advisor, at 202 -551-3844 with any questions. Sincerely, /s/ Kevin M. Dougherty for John Reynolds Assistant Director Office of Natural Resources cc: H.S. Sangra, Esq. Sangra Moller LLP