0001104659-18-049832.txt : 20180906 0001104659-18-049832.hdr.sgml : 20180906 20180806162613 ACCESSION NUMBER: 0001104659-18-049832 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180806 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

 

August 6, 2018

 

VIA EDGAR

 

Caleb French
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 (File No. 333-226609)

 

Dear Mr. French:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, GrafTech International Ltd. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1, as amended, be accelerated so that it will be declared effective by 4:30 p.m., Eastern Time, on August 8, 2018 (the “Effective Date”), or as soon as possible thereafter. We ask, however, that the Registration Statement not be declared effective until you speak to our counsel on the Effective Date.

 

Please contact Sandra L. Flow of Cleary Gottlieb Steen & Hamilton LLP, counsel to the Company, at (212) 225-2494, prior to declaring the Registration Statement effective on the Effective Date, or if you have any other questions or concerns regarding this matter.

 

[remainder of page intentionally left blank]

 


 

 

Very truly yours,

 

 

 

/s/ Quinn J. Coburn

 

Quinn J. Coburn

 

Chief Financial Officer, Vice President Finance and Treasurer

 

 

 

cc:                                Gina Gunning

Chief Legal Officer and Secretary

GrafTech International Ltd.

 

Sandra L. Flow

Cleary Gottlieb Steen & Hamilton LLP

 

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