August 9, 2022

VIA EDGAR

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Ladies and Gentlemen:

 

Re:	Mercer International Inc.

Registration Statement on Form S-3

File No.: 333-266466

Request for Acceleration

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant, Mercer International Inc., a Washington corporation, respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will become effective at 2:00 p.m., Eastern time, on August 12, 2022, or as soon as practicable thereafter.

Yours truly,

 

MERCER INTERNATIONAL INC.
By:		/s/ David K. Ure
Name:		David K. Ure
Title:		Chief Financial Officer

 

cc.	Gregory Herbers, Securities and Exchange Commission

H.S. Sangra, Sangra Moller LLP

Rod Talaifar, Sangra Moller LLP

 

Mercer International Inc. | www.mercerint.com

 

Corporate Office: Suite 1120, 700 West Pender Street, Vancouver, BC, V6C 1G8, Canada | 604 684 1099		Registered Office: 14900 Interurban Avenue South, Suite 282 Seattle, Washington, USA 98168 | 206 674 4639