October 10, 2019
VIA EDGAR
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
Re: | Mercer International Inc. |
Registration Statement on FormS-3
File No.:333-234039
Request for Acceleration
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant, Mercer International Inc., a Washington corporation, respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will become effective at 2:00 p.m., Eastern time, on October 15, 2019, or as soon as practicable thereafter.
Yours truly,
MERCER INTERNATIONAL INC.
By: | /s/ David K. Ure | |
Name: | David K. Ure | |
Title: | Chief Financial Officer |
cc. | Sergio Chinos, Securities and Exchange Commission |
H.S. Sangra, Sangra Moller LLP
Rod Talaifar, Sangra Moller LLP
Mercer International Inc. | www.mercerint.com | ||
Corporate Office: Suite 1120, 700 West Pender Street, Vancouver, BC, V6C 1G8, Canada | 604 684 1099 | Registered Office: 14900 Interurban Avenue South, Suite 282 Seattle, Washington, USA 98168 | 206 674 4639 |