[LETTERHEAD OF WACHTELL, LIPTON, ROSEN & KATZ]
December 3, 2012
VIA EDGAR
Paul Dudek
Chief, Office of International Corporate Finance
Division of Corporation Finance
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: | Constellium Holdco B.V. (to be renamed Constellium Holdco N.V.) |
Submission of Draft Registration Statement on Form F-1 relating to |
the initial public offering of ordinary shares |
Ladies and Gentlemen:
On behalf of Constellium Holdco B.V., a company incorporated in the Netherlands that will be renamed Constellium Holdco N.V. (the Company), submitted herewith is the Companys draft Registration Statement on Form F-1 (the Draft Registration Statement), relating to a proposed initial public offering of ordinary shares of the Company. We are providing the Draft Registration Statement on a confidential basis in accordance with the policy of the Division of Corporation Finance regarding review of the initial registration statement for a foreign private issuer contemplating a dual listing on a U.S. and non-U.S. securities exchange.
U.S. Securities and Exchange Commission
December 3, 2012
Page 2
The Company is submitting under separate cover a FOIA confidential treatment request in respect of the Draft Registration Statement.
If you have any questions regarding this filing, please contact the undersigned at (212) 403-1269 or Alison M. Zieske at (212) 403-1107.
Very truly yours,
/s/ Andrew J. Nussbaum
Andrew J. Nussbaum
Enclosure
cc: | Jeremy Leach (Constellium Holdco B.V.) |
Keith Halverstam (Latham & Watkins LLP) |