CORRESP 1 filename1.htm

 

GrafTech International Ltd.

982 Keynote Circle

Brooklyn Heights, Ohio USA 44131

 

March 4, 2019

 

VIA EDGAR

 

Tim Buchmiller
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.
Registration Statement on Form S-1 (File No. 333-230056)

 

Dear Mr. Buchmiller:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, GrafTech International Ltd. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1, as amended, be accelerated so that it will be declared effective by 4:40 p.m., Eastern Time, on March 6, 2019 (the “Effective Date”), or as soon as possible thereafter. We ask, however, that the Registration Statement not be declared effective until you speak to our counsel on the Effective Date.

 

Please contact Sandra L. Flow of Cleary Gottlieb Steen & Hamilton LLP, counsel to the Company, at (212) 225-2494, prior to declaring the Registration Statement effective on the Effective Date, or if you have any other questions or concerns regarding this matter.

 

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Very truly yours,

 

 

 

/s/ Gina K. Gunning

 

Gina K. Gunning

 

Chief Legal Officer and Corporate Secretary

 

cc:                                Sandra L. Flow

Cleary Gottlieb Steen & Hamilton LLP