Glatfelter Corporation
4350 Congress Street, Suite 600
Charlotte, NC 28209
June 9, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: SiSi Cheng
| Re: | Glatfelter Corporation | |
| Registration Statement on Form S-3 (File No. 333-256819) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Glatfelter Corporation (the “Company”) hereby respectfully requests that its Registration Statement on Form S-3 (File No. 333-256819) be declared effective at 4:00 p.m., Eastern Time, on June 11, 2021, or as soon thereafter as practicable.
Please contact Lona Nallengara, counsel to the Company, at (212) 848-8414 with any questions regarding the foregoing and to orally confirm the effectiveness of the Registration Statement.
| Very truly yours, | ||
| GLATFELTER CORPORATION | ||
| By: | /s/ Samuel L. Hillard | |
| Name: | Samuel L. Hillard | |
| Title: | Chief Financial Officer | |
