September 13, 2013
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Loan Lauren P. Nguyen
Re: CHS Inc. (the Company)
Registration Statement on Form S-1 (SEC File No. 333-190019)
Ladies and Gentlemen,
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the 1933 Act), the undersigned, Merrill Lynch, Pierce, Fenner & Smith Incorporated and Wells Fargo Securities, LLC, as the representatives of the underwriters (the Representatives) of the offering pursuant to the above-captioned Registration Statement on Form S-1 (the Registration Statement), hereby join the Company in requesting that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 10:00 a.m. Eastern Time on September 17, 2013, or as soon thereafter as possible, pursuant to Rule 430A.
[SIGNATURE PAGE FOLLOWS]
Very truly yours,
|
MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED | |
| ||
|
| |
|
By: |
/s/ William D. Hobbs |
|
|
Name: William D. Hobbs, |
|
|
Title: Managing Director |
|
| |
|
| |
|
WELLS FARGO SECURITIES, LLC | |
|
| |
|
|
|
|
By: |
/s/ Kevin Smith |
|
|
Name: Kevin Smith |
|
|
Title: Managing Director |
|
| |
|
As Representatives of the several underwriters |
(CHS Inc. Underwriters Acceleration Request)