HANDY & HARMAN LTD.
1133 Westchester Avenue,
Suite N222
White Plains, New York 10604
October 7, 2015
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jay Ingram
| | Registration Statement on Form S-3 |
Mr. Ingram:
The undersigned Registrant under the above-referenced Registration Statement hereby requests acceleration of the effective date of the Registration Statement to October 9, 2015, at 10:00 a.m., Eastern Time, or as soon thereafter as practicable.
The Registrant hereby acknowledges that: should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| | Sincerely, HANDY & HARMAN LTD. |
| | |
| | By: | |
| | | Name: | James F. McCabe, Jr. |
| | | Title: | Senior Vice President and Chief Financial Officer |
