CABOT MICROELECTRONICS CORPORATION
870 North Commons Drive
Aurora, Illinois 60504
VIA EDGAR
October 5, 2018
Heather Percival
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
RE: | Cabot Microelectronics Corporation |
| Registration Statement on Form S-4 |
| Filed September 12, 2018, as amended |
| File No. 333-227301 |
| Request for Acceleration |
Dear Ms. Percival:
Reference is made to the Registration Statement on Form S-4 (File No. 333-227301) filed by Cabot Microelectronics Corporation (the “Company”) with the U.S. Securities and Exchange Commission (the “SEC”) on September 12, 2018, as amended on October 5, 2018 (the “Registration Statement”).
The Company hereby requests the Registration Statement be made effective at 4:30 p.m., Eastern Time, on October 9, 2018 (the “Effectiveness Time”), or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended.
Please contact Brandon C. Price of Wachtell, Lipton, Rosen & Katz at (212) 403-1367 with any questions you may have concerning this letter, or if you require any additional information. Please notify him when this request for acceleration of effectiveness of the Registration Statement has been granted. Thank you for your assistance in this matter.
| Sincerely, | |
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| CABOT MICROELECTRONICS CORPORATION | |
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| By: | /s/ H. Carol Bernstein |
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| H. Carol Bernstein |
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| Vice President, Secretary and General Counsel |
cc: Brandon C. Price, Esq.
Wachtell, Lipton, Rosen & Katz
