December 16, 2016
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Mr. Joel Parker | |||
| Senior Assistant Chief Accountant | ||||
| Office of Beverages, Apparel and Mining | ||||
Re: |
Fairmount Santrol Holdings Inc. Form10-K for Fiscal Year Ended December 31, 2015 Filed March 15, 2016 Form10-Q for Fiscal Quarter Ended September 30, 2016 Filed November 3, 2016 Response dated November 2, 2016 FileNo. 001-36670 | |||
Dear Mr. Parker:
This letter confirms the receipt by Fairmount Santrol Holdings Inc. (the “Company”) of the comments provided by the staff of the Securities and Exchange Commission in its comment letter dated December 2, 2016 (the “Comment Letter”). The Company is hereby formalizing its prior verbal request to you for additional time to respond to the Comment Letter due to constraints on the availability of Company personnel. Absent your response denying this request, the Company anticipates it will file its response to the Comment Letter on or before Friday, December 23, 2016.
Please call me at (440)279-0202 if you have any questions or would like to discuss this request in more detail.
Very truly yours,
/s/ David J. Crandall
David J. Crandall
Senior Vice President, General Counsel and Secretary
| cc: | Michael F. Biehl |
| Arthur C. Hall III, Esq. |
