-----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, CEPYN3u0Jo/L43tvgJxNtpNP3mxIOoJ79/TN55ti/610K6jMLLm5tZro1Cu8Atq3 zVK91EypNN/M20CVfUrqMA== 0000781885-05-000012.txt : 20060822 0000781885-05-000012.hdr.sgml : 20060822 20050616163749 ACCESSION NUMBER: 0000781885-05-000012 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050616 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MERCER INTERNATIONAL INC CENTRAL INDEX KEY: 0000075659 STANDARD INDUSTRIAL CLASSIFICATION: PAPER MILLS [2621] IRS NUMBER: 916087550 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14900 INTERURBAN AVENUE SOUTH STREET 2: SUITE 282 CITY: SEATTLE STATE: WA ZIP: 98168 BUSINESS PHONE: 2066744639 MAIL ADDRESS: STREET 1: 14900 INTERURBAN AVENUE SOUTH STREET 2: SUITE 282 CITY: SEATTLE STATE: WA ZIP: 98168 FORMER COMPANY: FORMER CONFORMED NAME: ASIAMERICA EQUITIES LTD DATE OF NAME CHANGE: 19920109 FORMER COMPANY: FORMER CONFORMED NAME: PACIFIC WEST REALTY TRUST DATE OF NAME CHANGE: 19860219 CORRESP 1 filename1.htm Letter to SEC dated June 16, 2005 regarding Mercer International Inc.

SANGRA MOLLER LLP

B a r r i s t e r s & S o l i c i t o r s

1000 Cathedral Place
925 West Georgia Street
Vancouver, British Columbia
Canada V6C 3L2
 
Telephone: (604) 662-8808
Facsimile: (604) 669-8803
www.sangramoller.com
Reply Attention of
 
H.S. Sangra
 
Our File No.:
 
5000058
 
Direct Line:
 
(604) 692-3022
 
Email:
 
hsangra@sangramoller.com



June 16, 2005



VIA FACSIMILE AND COURIER


SECURITIES AND EXCHANGE COMMISSION
450 Fifth Street, N.W., Stop 4-5
Washington, D.C. 20549-0405

Attention: H. Roger Schwall, Assistant Director

Dear Sirs/Mesdames:

Re: Mercer International Inc. (the "Company")

We act as counsel for the Company. We write in connection with the comment letter dated May 19, 2005 (the "Comment Letter") from the Securities and Exchange Commission (the "Commission") to the Company providing accounting comments on the Company's Annual Report on Form 10-K for 2004 and Quarterly Report on Form 10-Q for the quarter ended March 31, 2005, our letter dated June 1, 2005 (the "Response Letter") containing the Company's responses to the Commission's comments contained in the Comment Letter and the telephone call from Kevin Stertzel of the Division of Corporate Finance of the Commission on June 15, 2005 requesting that the Company indicate in all future filings that its principal executive offices are located in Vancouver, British Columbia, Canada.

On behalf of the Company, we confirm that the Company will indicate in future filings that its principal executive offices are located in Vancouver, British Columbia. We also confirm that the Commission has no further comments to the responses contained in the Response Letter.

SANGRA MOLLER LLP
June 16, 2005
Page 2

We trust the foregoing to be in order but, if you have any questions or concerns, please do not hesitate to contact the undersigned.

Yours truly,

SANGRA MOLLER LLP

/s/ H.S. Sangra
Per:
H.S. Sangra

 
HSS/KL/cl
 
cc. Mercer International Inc.
Attention: David M. Gandossi
 
Securities and Exchange Commission, Stop 4-5
Attention: Kevin Stertzel
 
Securities and Exchange Commission, Stop 4-5
Attention: Karl Hiller
 
Deloitte & Touche LLP
Attention: Dan Rollins and Gregg Orr

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