SEC Company Response from MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274) (MERC) — Apr 5, 2012
MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274)
Date: April 5, 2012 · CIK: 0001333274 · Accession: 0001193125-12-152434
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File numbers found in text: 333-179809
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CORRESP
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filename1.htm
Correspondance
April 5, 2012
SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Dear Sirs/Mesdames:
Re:
Mercer International Inc. (the “Company”)
Registration Statement on Form S-4
File No.: 333-179809
Request for Acceleration
Pursuant to
Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant, Mercer International Inc., a Washington Corporation (the “Registrant”), hereby requests that the above-referenced Registration Statement
be declared effective at 2:00 p.m., New York City time, on April 9, 2012, or as soon as practicable thereafter.
The Registrant hereby
acknowledges that:
(i)
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration
Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(ii)
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant
from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
(iii)
the Registrant may not assert staff comments and the declaration of effectiveness 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.
/s/ Richard Short
Richard Short
Controller
cc.
H. Sangra, Sangra Moller LLP
Andrew Bond, Sangra Moller LLP
MERCER INTERNATIONAL INC.
SUITE 1120, 700 WEST PENDER STREET, VANCOUVER, BC V6C
1G8 T: (604) 684-1099 F: (604) 684-1094