SunCoke Energy, Inc.
1011 Warrenville Road, Suite 600
Lisle, Illinois 60532
October 1, 2013
Terence O’Brien
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | SunCoke Energy, Inc. |
Form 10-K for the Year Ended December 31, 2012
Filed February 22, 2013
Form 10-Q for the Period Ended June 30, 2013
Filed July 30, 2013
File No. 1-35243
Dear Mr. O’Brien:
In connection with the letters of SunCoke Energy Inc. filed via EDGAR on September 10, 2013 and September 24, 2013 in response to comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in the Staff’s letter dated August 27, 2013, the company hereby acknowledges that:
| • | the company is responsible for the adequacy and accuracy of the disclosure in the filings; |
| • | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and |
| • | the company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please direct any questions that you have with respect to the foregoing to the undersigned, at 630-824-1000, or to Michael Swidler at Vinson & Elkins, at 212-237-0020.
| Very truly yours, |
/s/ Fay West |
| Fay West |
| Vice President and Controller |
Securities and Exchange Commission
October 1, 2013
Page 2
| cc: | Angie Kim (Securities and Exchange Commission) |
John Hodgin (Securities and Exchange Commission)
Mark E. Newman (SunCoke Energy, Inc.)
John J. DiRocco, Jr. (SunCoke Energy, Inc.)
Michael Swidler (Vinson & Elkins L.L.P.)
Rachel Packer (Vinson & Elkins L.L.P.)
