October 9, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Frank Pigott
Re: | Livent Corporation (the “Company”) Registration Statement on Form S-1 File No. 333-227026 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), and as representatives of the several underwriters of the Company’s proposed public offering of shares of the Company’s common stock, we hereby join the Company’s request for acceleration of the effective date of the above-referenced Registration Statement, as amended, requesting effectiveness for 3:00 p.m., Washington, D.C. time, on October 10, 2018 or as soon thereafter as practicable.
Pursuant to Rule 460 of the Act, we wish to advise you that we have distributed approximately 4,080 copies of the Company’s Preliminary Prospectus dated October 1, 2018 through the date hereof to underwriters, dealers, institutional investors and others.
The undersigned, as representatives of the several underwriters, have complied and will continue to comply, and have been informed by the participating underwriters that they have complied and will continue to comply, with the provisions of Rule 15c2-8 of the Securities Exchange Act of 1934, as amended.
Very truly yours, | |||
MERRILL LYNCH, PIERCE, FENNER & SMITH | |||
INCORPORATED | |||
GOLDMAN SACHS & CO. LLC | |||
CREDIT SUISSE SECURITIES (USA) LLC | |||
As Representatives of the Several Underwriters | |||
By: | Merrill Lynch, Pierce, Fenner & Smith | ||
Incorporated | |||
By: | /s/ Michael Liloia | ||
Name: | Michael Liloia | ||
Title: | Director | ||
By: | Goldman Sachs & Co. LLC | ||
By: | /s/ Olympia McNerney | ||
Name: | Olympia McNerney | ||
Title: | Managing Director | ||
By: | Credit Suisse Securities (USA) LLC | ||
By: | /s/ John Traugott | ||
Name: | John Traugott | ||
Title: | Managing Director |