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9900 W. 109TH ST. SUITE 100 OVERLAND PARK, KS 66210 913.344.9200 COMPASSMINERALS.COM |
September 29, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Liz Packebusch
| Re: | Compass Minerals International, Inc. |
Registration Statement on Form S-3, as amended (File No. 333-274622)
Dear Ms. Packebusch:
With respect to the above-referenced registration statement (the “Registration Statement”), and in accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, we hereby respectfully request that the Securities and Exchange Commission accelerate the effective date of the Registration Statement, so that it will be declared effective at 4:30 p.m. (Eastern Time) on September 29, 2023, or as soon as practicable thereafter.
Please contact Jeffrey D. Karpf or Francesca L. Odell of Cleary Gottlieb Steen & Hamilton LLP, counsel to Compass Minerals International, Inc., at (212) 225-2864 or (212) 225-2530, respectively, or via email at jkarpf@cgsh.com or flodell@cgsh.com, respectively, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Very truly yours, | ||
| COMPASS MINERALS INTERNATIONAL, INC. | ||
| By: | /s/ Mary L. Frontczak | |
| Name: | Mary L. Frontczak | |
| Title: | Chief Legal and Administrative Officer and Corporate Secretary | |
| cc: | Jeffrey D. Karpf |
Cleary Gottlieb Steen & Hamilton LLP
(212) 225-2864
Francesca L. Odell
Cleary Gottlieb Steen & Hamilton LLP
(212) 225-2530