0000950103-18-011793.txt : 20181107 0000950103-18-011793.hdr.sgml : 20181107 20181009060843 ACCESSION NUMBER: 0000950103-18-011793 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20181009 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Livent Corp. CENTRAL INDEX KEY: 0001742924 STANDARD INDUSTRIAL CLASSIFICATION: CHEMICALS & ALLIED PRODUCTS [2800] IRS NUMBER: 824688610 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2929 WALNUT STREET CITY: PHILADELPHIA STATE: PA ZIP: 19104 BUSINESS PHONE: 215-299-6000 MAIL ADDRESS: STREET 1: 2929 WALNUT STREET CITY: PHILADELPHIA STATE: PA ZIP: 19104 FORMER COMPANY: FORMER CONFORMED NAME: FMC Lithium USA Holding Corp. DATE OF NAME CHANGE: 20180606 CORRESP 1 filename1.htm

October 9, 2018


Re:	Livent Corporation Registration Statement on Form S-1 File No. 333-227026

Mr. Frank Pigott

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-3628

Dear Mr. Pigott:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 3:00 p.m. Eastern Daylight Time on October 10, 2018 or as soon thereafter as is practicable. By separate letter, the underwriters of the issuance of the securities being registered join in this request for acceleration.

Please do not hesitate to contact Michael Kaplan at (212) 450-4111, (212) 701-5111 (fax) or michael.kaplan@davispolk.com if you have any questions regarding the foregoing.

Sincerely, LIVENT CORPORATION


By:	/s/ Sara Ponessa
	Name:	Sara Ponessa
	Title:	Vice President, General Counsel and Secretary

Via EDGAR

CC: Michael Kaplan, Davis Polk & Wardwell LLP