TEXT-EXTRACT 2 filename2.txt November 14, 2019 Katherine T. Gates General Counsel SunCoke Energy, Inc. 1011 Warrenville Road, Suite 600 Lisle, IL 60532 Re: SunCoke Energy, Inc. Registration Statement on Form S-3 Filed November 8, 2019 File No. 333-234585 Dear Ms. Gates: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Sergio Chinos, Staff Attorney, at (202) 551-7844 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Allison Handy