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SEC Comment Letter for MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274) (MERC) — Jun 10, 2019

MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274)
Date: June 10, 2019 · CIK: 0001333274 · Accession: 0000000000-19-009617

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File numbers found in text: 333-231858

Date
June 7, 2019
Author
David M. Gandossi
Form
UPLOAD
Company
MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274)

Letter

June 7, 2019 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 File No. 333-231858 Filed May 31, 2019 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 Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 with any questions. Sincerely, Division of Corporation Finance Office of Natural Resources

Show Raw Text
June 7, 2019
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
File No. 333-231858
Filed May 31, 2019
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 Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Natural Resources