VERSO CORPORATION
6775 Lennox Center Court, Suite 400
Memphis, Tennessee 38815-4436
June 24, 2015
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Verso Corporation
Registration Statement on Form S-3
Filed June 9, 2015
File No. 333-204843
Dear Ms. Nguyen:
Verso Corporation (the “Company”) hereby withdraws the Company’s request for acceleration of the effective date of the above-referenced registration statement, relating to the registration of up to an aggregate of 14,701,832 shares of common stock, par value $0.01 per share, of the Company to be sold by certain selling stockholders, which request was filed with the Securities and Exchange Commission on June 23, 2015.
If you have any questions regarding the foregoing, please contact David S. Huntington of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3124.
| Very truly yours, | ||
| By: | /s/ Peter H. Kesser | |
| Name: | Peter H. Kesser | |
| Title: | Senior Vice President, General Counsel and Secretary | |
