GrafTech International Ltd. | |
982 Keynote Circle | |
Brooklyn Heights, Ohio USA 44131 | |
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March 20, 2018
BY EDGAR
Amanda Ravitz
Assistant Director
Office of Electronics and Machinery
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: GrafTech International Ltd.
Registration Statement on Form S-1
Filed on March 20, 2018
CIK No. 0000931148
Dear Ms. Ravitz:
GrafTech International Ltd. (the “Company”) has filed today its initial registration statement on Form S-1 (CIK No. 0000931148) (the “Registration Statement”) via the Securities and Exchange Commission’s EDGAR system. The Registration Statement relates to a proposed initial public offering and listing of the Company’s common stock.
If the Staff has any questions or requires any additional information, please contact Sandra L. Flow or Alejandro Canelas Fernandez at Cleary Gottlieb Steen & Hamilton LLP at (212)-225-2000.
| Very truly yours, |
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| /s/ Quinn J. Coburn |
| Quinn J. Coburn |
| Vice President, Chief Financial Officer and Treasurer |
cc: Tom Jones
Kristen Lochhead
Brian Cascio
Securities and Exchange Commission
Sandra L. Flow
Adam Fleisher
Alejandro Canelas Fernandez
Cleary Gottlieb Steen & Hamilton LLP