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 |