June 2, 2021
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. 333-256567
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 4, 2021, or as soon as practicable thereafter.
Yours truly,
| MERCER INTERNATIONAL INC. |
/s/ David K. Ure |
| David K. Ure |
| Chief Financial Officer |
| cc. | Beverly Singleton, 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 | |