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SEC Company Response from MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274) (MERC) — Jun 11, 2019

MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274)
Date: June 11, 2019 · CIK: 0001333274 · Accession: 0001193125-19-170251

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File numbers found in text: 333-231858

Date
June 11, 2019
Author
David K. Ure
Form
CORRESP
Company
MERCER INTERNATIONAL INC. (MERC) (CIK 0001333274)

Letter

Re: Mercer International Inc.

June 11, 2019

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. 333-231858

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 June 13, 2019, or as soon as practicable thereafter.

Yours truly,

MERCER INTERNATIONAL INC.

/s/ David K. Ure

David K. Ure

Chief Financial Officer

cc. Irene Barberena-Meissner, Securities and Exchange Commission

H.S. Sangra, Sangra Moller LLP

Rod Talaifar, Sangra Moller LLP

Mercer International Inc. | www.mercerint.com

Corporate Office: Suite 1120, 700 West Pender Street,

Vancouver, BC, V6C 1G8, Canada | 604 684 1099

Registered Office: 14900 Interurban Avenue South, Suite 282

Seattle, Washington, USA 98168 | 206 674 4639

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 June 11, 2019

 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. 333-231858

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 June 13, 2019, or as soon as practicable thereafter.

 Yours truly,

MERCER INTERNATIONAL INC.

/s/ David K. Ure

David K. Ure

Chief Financial Officer

cc.
 Irene Barberena-Meissner, Securities and Exchange Commission

H.S. Sangra, Sangra Moller LLP

Rod Talaifar, Sangra Moller LLP

 Mercer International
Inc.    |    www.mercerint.com

 Corporate Office: Suite 1120, 700 West Pender Street,

Vancouver, BC, V6C 1G8, Canada  |  604 684 1099

 Registered Office: 14900 Interurban Avenue South, Suite 282

Seattle, Washington, USA 98168  |  206 674 4639