0001104659-18-021601.txt : 20180516 0001104659-18-021601.hdr.sgml : 20180516 20180402061807 ACCESSION NUMBER: 0001104659-18-021601 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180402 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GRAFTECH INTERNATIONAL LTD CENTRAL INDEX KEY: 0000931148 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRICAL INDUSTRIAL APPARATUS [3620] IRS NUMBER: 272496053 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 982 KEYNOTE CIRCLE CITY: BROOKLYN HEIGHTS STATE: OH ZIP: 44131 BUSINESS PHONE: 2166762000 MAIL ADDRESS: STREET 1: 982 KEYNOTE CIRCLE CITY: BROOKLYN HEIGHTS STATE: OH ZIP: 44131 FORMER COMPANY: FORMER CONFORMED NAME: UCAR INTERNATIONAL INC DATE OF NAME CHANGE: 19941011 CORRESP 1 filename1.htm

 

GrafTech International Ltd.

982 Keynote Circle

Brooklyn Heights, Ohio USA 44131

 

April 2, 2018

 

BY EDGAR AND BY HAND

 

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.
Amendment No. 2 to Registration Statement on Form S-1
Filed on April 2, 2018
File No. 333-223791

 

Dear Ms. Ravitz:

 

GrafTech International Ltd. (the “Company”) has filed today amendment no. 2 (“Amendment No. 2”) to the registration statement on Form S-1 (File No. 333-223791) (the “Registration Statement”) filed with the Securities and Exchange Commission (the “Commission”) on March 20, 2018.

 

For the convenience of the staff of the Division of Corporation Finance of the Commission, we are also sending, by hand, five copies of Amendment No. 2 in paper format, marked to show changes from amendment no. 1 to the Registration Statement as filed on March 23, 2018.

 



 

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,

 

 

 

 

 

/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

 


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