Koppers Inc.
436 Seventh Avenue
Pittsburgh, PA 15219
May 12, 2010
Mr. Jay Ingram
Legal Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing and Construction
100 F Street, NE
Washington, D.C. 20549-4631
| Re: | Koppers Inc. |
Registration Statement on Form S-4/A
Filed May 10, 2010
File No. 333-165108
Dear Mr. Ingram:
In connection with the above-referenced Registration Statement on Form S-4/A as filed with the Securities and Exchange Commission (the “SEC”) on May 10, 2010, the staff of the SEC has requested Koppers Inc. (the “Company”) to provide written confirmation that the exchange offer will be open for a full 20 business days to ensure compliance with Rule 14e-1(a) under the Securities Exchange Act of 1934, as amended.
The Company hereby acknowledges that it is aware of its obligations under Rule 14(e)-1(a) to keep the exchange offer open for at least 20 business days. The Company further hereby confirms that it intends to have the exchange offer expire at 5:00 p.m. on the 21st business day during which the exchange offer is open.
If you have any questions or comments regarding the foregoing, please do not hesitate to contact me at (412-227-2889).
| Sincerely, |
/s/ Steven R. Lacy, Esq. |
| Steven R. Lacy, Esq. |
Senior Vice President, Administration, General Counsel and Secretary |
| Koppers Inc. |
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