SEC Comment Letter for MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274) (MERC) — Aug 8, 2022
MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274)
Date: Aug. 8, 2022 · CIK: 0001333274 · Accession: 0000000000-22-008384
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Reasoning
File numbers found in text: 333-266466
Letter
United States securities and exchange commission logo August 8, 2022 David Ure Chief Financial 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-3 Filed August 2, 2022 File No. 333-266466 Dear Mr. Ure: 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Rod Talaifar
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United States securities and exchange commission logo
August 8, 2022
David Ure
Chief Financial 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-3
Filed August 2, 2022
File No. 333-266466
Dear Mr. Ure:
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 Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Rod Talaifar