SEC Company Response from MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274) (MERC) — May 25, 2011
MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274)
Date: May 25, 2011 · CIK: 0001333274 · Accession: 0000950123-11-053862
AI Filing Summary & Sentiment
Reasoning
Referenced dates: May 18, 2011, May 25, 2011
Letter
SECURITIES AND EXCHANGE COMMISSION Division of Corporation Finance 100 F Street, NE Washington, DC Attention: Susann Reilly
Dear Sirs/Mesdames:
Re: Letter dated May 18, 2011 from the Securities and Exchange Commission (the “Commission”) relating to the Mercer International Inc. (the “Company”) Annual Report on Form 10-K for the fiscal year ended December 31,
In connection with the above-referenced letter and the Company’s responses thereto set forth in a letter dated May 25, 2011 from the Company’s counsel, Sangra Moller LLP, enclosed herewith, the Company acknowledges that:
•
The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
•
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
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The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Yours truly,
MERCER INTERNATIONAL INC.
By: /s/ Richard Short
Richard Short
Controller
MERCER INTERNATIONAL INC.
SUITE 2840, PO Box 11576 – 650 WEST GEORGIA STREET, VANCOUVER, BC V6B 4N8 T: (604) 684-1099 F: (604) 684-1094
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CORRESP 1 filename1.htm Correspondence May 25, 2011 SECURITIES AND EXCHANGE COMMISSION Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Attention: Susann Reilly Dear Sirs/Mesdames: Re: Letter dated May 18, 2011 from the Securities and Exchange Commission (the “Commission”) relating to the Mercer International Inc. (the “Company”) Annual Report on Form 10-K for the fiscal year ended December 31, 2010 In connection with the above-referenced letter and the Company’s responses thereto set forth in a letter dated May 25, 2011 from the Company’s counsel, Sangra Moller LLP, enclosed herewith, the Company acknowledges that: • The Company is responsible for the adequacy and accuracy of the disclosure in the filing; • Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and • The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Yours truly, MERCER INTERNATIONAL INC. By: /s/ Richard Short Richard Short Controller MERCER INTERNATIONAL INC. SUITE 2840, PO Box 11576 – 650 WEST GEORGIA STREET, VANCOUVER, BC V6B 4N8 T: (604) 684-1099 F: (604) 684-1094