0001104659-18-060651.txt : 20181106 0001104659-18-060651.hdr.sgml : 20181106 20181005081647 ACCESSION NUMBER: 0001104659-18-060651 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20181005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CABOT MICROELECTRONICS CORP CENTRAL INDEX KEY: 0001102934 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 364324765 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 870 NORTH COMMONS DRIVE CITY: AURORA STATE: IL ZIP: 60504 BUSINESS PHONE: 6303755461 MAIL ADDRESS: STREET 1: 870 N COMMONS DR CITY: AURORA STATE: IL ZIP: 60504 CORRESP 1 filename1.htm

 

CABOT MICROELECTRONICS CORPORATION

870 North Commons Drive

Aurora, Illinois 60504

 

VIA EDGAR

 

October 5, 2018

 

Heather Percival

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

 

RE:

Cabot Microelectronics Corporation

 

Registration Statement on Form S-4

 

Filed September 12, 2018, as amended

 

File No. 333-227301

 

Request for Acceleration

 

Dear Ms. Percival:

 

Reference is made to the Registration Statement on Form S-4 (File No. 333-227301) filed by Cabot Microelectronics Corporation (the “Company”) with the U.S. Securities and Exchange Commission (the “SEC”) on September 12, 2018, as amended on October 5, 2018 (the “Registration Statement”).

 

The Company hereby requests the Registration Statement be made effective at 4:30 p.m., Eastern Time, on October 9, 2018 (the “Effectiveness Time”), or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended.

 

Please contact Brandon C. Price of Wachtell, Lipton, Rosen & Katz at (212) 403-1367 with any questions you may have concerning this letter, or if you require any additional information.  Please notify him when this request for acceleration of effectiveness of the Registration Statement has been granted.  Thank you for your assistance in this matter.

 

 

Sincerely,

 

 

 

CABOT MICROELECTRONICS CORPORATION

 

 

 

By:

/s/ H. Carol Bernstein

 

 

H. Carol Bernstein

 

 

Vice President, Secretary and General Counsel

 

cc:           Brandon C. Price, Esq.

Wachtell, Lipton, Rosen & Katz