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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

Date
August 8, 2018
Author
David K. Ure
Form
CORRESP
Company
MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274)

Letter

Re: Mercer International Inc.

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:

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

Show Raw Text
CORRESP
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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