[LETTERHEAD OF UNIMIN CORPORATION]
April 24, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Attention: | John Reynolds, Ruairi Regan and Brigitte Lippmann, |
| Office of Beverages, Apparel and Mining |
| Re: | Unimin Corporation |
| Registration Statement on FormS-4 |
| FileNo. 333-224228 |
Dear Mr. Reynolds, Mr. Regan and Ms. Lippmann:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Unimin Corporation (theRegistrant) hereby requests acceleration of the effectiveness of its Registration Statement on FormS-4 (FileNo. 333-224228), as amended (theRegistration Statement), so that it will become effective on Thursday, April 26, 2018, at 12:00 p.m., Eastern Time, or as soon thereafter as is practicable.
The Registrant requests that it be notified of the effectiveness of the Registration Statement by telephone call to Michael A. Levitt of Freshfields Bruckhaus Deringer US LLP, counsel to the Registrant, at (212)277-4004.
* * * * *
If you have any questions concerning this request, please do not hesitate to contact the undersigned at (203)442-2221 or rsolazzo@unimin.com or Michael A. Levitt of Freshfields Bruckhaus Deringer US LLP, counsel to the Registrant, at (212)277-4004 or Michael.Levitt@freshfields.com.
| UNIMIN CORPORATION | ||
| /s/ Richard M. Solazzo | ||
| Name: | Richard M. Solazzo | |
| Title: | Senior Vice President, General Counsel and Secretary | |
| cc: | Raj Rajan |
Rufus Decker
John Coleman
(Securities and Exchange Commission)
Jean-Luc Deleersnyder
Kurt Decat
(SCR-Sibelco NV)
Campbell J. Jones
Andrew D. Eich
(Unimin Corporation)
Jenniffer D. Deckard
Michael F. Biehl
(Fairmount Santrol Holdings Inc.)
Michael A. Levitt, Esq.
Peter D. Lyons, Esq.
Omar Pringle, Esq.
Aly El Hamamsy, Esq.
(Freshfields Bruckhaus Deringer US LLP)
James P. Dougherty, Esq.
Benjamin L. Stulberg, Esq.
Michael J. Solecki, Esq.
Andrew C. Thomas, Esq.
(Jones Day)
