December 11, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Edward M. Kelly
Re: | Commercial Metals Company |
Registration Statement on Form S-4
Filed November 30, 2018
File No. 333-228619
Dear Mr. Kelly:
Please accept this as a formal written request to accelerate the effectiveness of the above captioned Registration Statement on Form S-4 (the “Registration Statement”). In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Commercial Metals Company hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement so that it will be declared effective on or about 10:00 a.m., Washington, D.C. time, on December 13, 2018, or as soon as possible thereafter.
Please do not hesitate to contact Jennifer T. Wisinski of Haynes and Boone, LLP at (214) 651-5330 with any questions or comments with respect to this letter.
Very truly yours, | ||||
Commercial Metals Company | ||||
By: | /s/ Paul Kirkpatrick | |||
Name: | Paul Kirkpatrick | |||
Title: | Vice President, General Counsel and Corporate Secretary |
cc: | Jennifer T. Wisinski, Esq., Haynes and Boone, LLP |
Michael M. Pritchard, Esq., Haynes and Boone, LLP