-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Vg2s8fCRA1EPjEuPpDzWICljdz1Ap002QRmnL3MAP8Rxoq7HkZ1np2mMiJsKVouy NF4bsUYxec3NlyXg0xQ0Pg== 0001193125-08-108089.txt : 20080708 0001193125-08-108089.hdr.sgml : 20080708 20080508173012 ACCESSION NUMBER: 0001193125-08-108089 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080508 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Gramercy Alumina Holdings Inc. CENTRAL INDEX KEY: 0001421841 IRS NUMBER: 200991941 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 801 CRESCENT DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 BUSINESS PHONE: 615-771-5711 MAIL ADDRESS: STREET 1: 801 CRESCENT DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Noranda Aluminum Acquisition CORP CENTRAL INDEX KEY: 0001421845 IRS NUMBER: 208908458 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 801 CRESCENT DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 BUSINESS PHONE: 615-771-5711 MAIL ADDRESS: STREET 1: 801 CRESCENT DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Norandal USA, Inc. CENTRAL INDEX KEY: 0001421846 IRS NUMBER: 310946477 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 801 CRESCENT DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 BUSINESS PHONE: 615-771-5711 MAIL ADDRESS: STREET 1: 801 CRESCENT DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Noranda Aluminum Holding CORP CENTRAL INDEX KEY: 0001422105 STANDARD INDUSTRIAL CLASSIFICATION: PRIMARY PRODUCTION OF ALUMINUM [3334] IRS NUMBER: 208908550 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 801 CRESCENT DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 BUSINESS PHONE: 615-771-5711 MAIL ADDRESS: STREET 1: 801 CRESCENT DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Noranda Intermediate Holding CORP CENTRAL INDEX KEY: 0001423027 IRS NUMBER: 341453238 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 801 CRESCENT DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 BUSINESS PHONE: 615-771-5711 MAIL ADDRESS: STREET 1: 801 CRESCENT DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Noranda Aluminum, Inc. CENTRAL INDEX KEY: 0001423028 IRS NUMBER: 362665285 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 801 CRESCENT DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 BUSINESS PHONE: 615-771-5711 MAIL ADDRESS: STREET 1: 801 CRESCENT DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 CORRESP 1 filename1.htm SEC Acceleration Request

NORANDA ALUMINUM HOLDING CORPORATION

NORANDA ALUMINUM ACQUISITION CORPORATION

801 Crescent Centre Drive, Suite 600

Franklin, TN 37067

May 8, 2008

VIA EDGAR AND FACSIMILE

H. Roger Schwall

Mellissa Duru

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549-7010

 

  Re: Noranda Aluminum Holding Corporation
     Noranda Aluminum Acquisition Corporation
     Registration Statement on Form S-4 (File No. 333-148977)

Dear Mr. Schwall and Ms. Duru:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Noranda Aluminum Holding Corporation, a Delaware corporation, and Noranda Aluminum Acquisition Corporation, a Delaware corporation, and each of the co-registrant guarantors existed in the above-captioned Registration Statement (collectively, the “Registrants”), hereby request that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement on Form S-4, as amended, be accelerated to 3 p.m. on May 9, 2008, or as soon thereafter as practicable.

In connection with the foregoing request for acceleration of effectiveness, the Registrants hereby acknowledge the following:

 

  •  

Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

  •  

The action of the Commission or staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •  

The Registrants may not assert staff comments or the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please contact Rachel A. Wilson of Wachtell, Lipton, Rosen & Katz at (212) 403-1000 with any questions you may have concerning this request. In addition, please notify Ms. Wilson when this request for acceleration has been granted.

 

Sincerely,
Noranda Aluminum Holding Corporation
Noranda Aluminum Acquisition Corporation
    and the Co-Registrant Guarantors
By:  

/s/ Alan K. Brown

  Alan K. Brown
  Secretary and General Counsel
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