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December 30, 2014
VIA EDGAR
Mr. Terence O’Brien
Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Tronox Limited | |||
Form 10-K for Fiscal Year Ended December 31, 2013 Filed February 27, 2014 File No. 1-35573 |
Dear Mr. O’Brien:
Tronox Limited (the “Company”) has received the letter dated December 19, 2014 (the “Comment Letter”), containing the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) relating to the Form 10-K filed by the Company with the Commission on February 27, 2014 and the Definitive Proxy Statement on Schedule 14A filed by the Company with the Commission on April 7, 2014.
The Company is working expeditiously to respond to the Comment Letter and has commenced work on a letter responding to the Staff’s comments. However, due primarily to the holiday season and related travel schedules of certain key individuals, and pursuant to our conversation with Mr. Kamyar Daneshvar, we respectfully request on behalf of the Company an extension of time to respond to the Comment Letter. The Company anticipates submitting to the Staff a response to the Comment Letter on or about January 16, 2015.
If you have any questions, please feel free to contact me at (212) 547-5514 or the Company’s General Counsel, Richard L. Muglia, at (203) 705-3770.
Thank you for your consideration of this request.
Sincerely, |
/s/ Amy S. Leder |
Amy S. Leder |
| cc: | Richard L. Muglia |
Tronox Limited
U.S. practice conducted through McDermott Will & Emery LLP.
340 Madison Avenue New York New York 10173-1922 Telephone: +1 212 547 5400 Facsimile: +1 212 547 5444 www.mwe.com