SEC Comment Letter 0000000000-24-001860 to Livent Corp. (CIK 0001742924)
Livent Corp. (CIK 0001742924)
Date: Feb. 16, 2024 · CIK: 0001742924 · Accession: 0000000000-24-001860
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File numbers found in text: 001-38694
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United States securities and exchange commission logo
February 16, 2024
Paul W. Graves
Chief Executive Officer
Livent Corp.
1818 Market Street
Philadelphia, Pennsylvania 19103
Re:Livent Corp.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed February 24, 2023
File No. 001-38694
Dear Paul W. Graves:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services