SEC Company Response from MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274) (MERC) — Aug 8, 2018
MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274)
Date: Aug. 8, 2018 · CIK: 0001333274 · Accession: 0001193125-18-242341
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File numbers found in text: 333-226443
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CORRESP 1 filename1.htm CORRESP August 8, 2018 VIA EDGAR UNITED STATES SECURITIES AND EXCHANGE COMMISSION Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Ladies and Gentlemen: Re: Mercer International Inc. Registration Statement on Form S-4 File No. 333-226443 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, respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will become effective at 2:00 p.m., Eastern time, on August 10th, 2018, or as soon as practicable thereafter. Yours truly, MERCER INTERNATIONAL INC. /s/ David K. Ure David K. Ure Chief Financial Officer cc. Anuja A. Majmudar, Securities and Exchange Commission H.S. Sangra, Sangra Moller LLP Rod Talaifar, Sangra Moller LLP