0001104659-18-019922.txt : 20180516 0001104659-18-019922.hdr.sgml : 20180516 20180323215706 ACCESSION NUMBER: 0001104659-18-019922 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180323 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GRAFTECH INTERNATIONAL LTD CENTRAL INDEX KEY: 0000931148 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRICAL INDUSTRIAL APPARATUS [3620] IRS NUMBER: 272496053 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 982 KEYNOTE CIRCLE CITY: BROOKLYN HEIGHTS STATE: OH ZIP: 44131 BUSINESS PHONE: 2166762000 MAIL ADDRESS: STREET 1: 982 KEYNOTE CIRCLE CITY: BROOKLYN HEIGHTS STATE: OH ZIP: 44131 FORMER COMPANY: FORMER CONFORMED NAME: UCAR INTERNATIONAL INC DATE OF NAME CHANGE: 19941011 CORRESP 1 filename1.htm

	GrafTech International Ltd.
	982 Keynote Circle
	Brooklyn Heights, Ohio USA 44131

March 23, 2018

BY EDGAR

Amanda Ravitz
Assistant Director
Office of Electronics and Machinery
Division of Corporation Finance
Securities and Exchange Commission

100 F Street, NE
Washington, D.C. 20549

Re: GrafTech International Ltd.
Amendment No. 1 to Registration Statement on Form S-1
Filed on March 23, 2018
File No. 333-223791

Dear Ms. Ravitz:

GrafTech International Ltd. (the “Company”) has filed today amendment no. 1 (“Amendment No. 1”) to the registration statement on Form S-1 (File No. 333-223791) filed with the Securities and Exchange Commission (the “Commission”) on March 20, 2018.

As discussed with the staff of the Division of Corporation Finance (the “Staff”) of the Commission, for the convenience of the Staff, we are also sending, by hand, five copies of Amendment No. 1 in paper format, marked to show changes from the third draft registration statement on Form S-1 as confidentially submitted on March 6, 2018.

If the Staff has any questions or requires any additional information, please contact Sandra L. Flow or Alejandro Canelas Fernandez at Cleary Gottlieb Steen & Hamilton LLP at (212)-225-2000.

	Very truly yours,


	/s/ Quinn J. Coburn
	Quinn J. Coburn
	Vice President, Chief Financial Officer and Treasurer

cc: Tom Jones

Kristen Lochhead

Brian Cascio

Securities and Exchange Commission

Sandra L. Flow

Adam Fleisher

Alejandro Canelas Fernandez

Cleary Gottlieb Steen & Hamilton LLP

GRAPHIC 2 g2851313bgi001.jpg GRAPHIC begin 644 g2851313bgi001.jpg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