<SEC-DOCUMENT>0001104659-18-019037.txt : 20180516
<SEC-HEADER>0001104659-18-019037.hdr.sgml : 20180516
<ACCEPTANCE-DATETIME>20180320190730
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-18-019037
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20180320

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GRAFTECH INTERNATIONAL LTD
		CENTRAL INDEX KEY:			0000931148
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRICAL INDUSTRIAL APPARATUS [3620]
		IRS NUMBER:				061385548
		STATE OF INCORPORATION:			DE
		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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>


<html>
<head>




  </head>
<body link=blue lang="EN-US">
<div style="font-family:Times New Roman;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;">
<tr>
<td width="50%" rowspan="4" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman"><img width="179" height="57" src="g2851312bgi001.jpg"></font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">GrafTech   International Ltd.</font></p>    </td>   </tr>
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">982 Keynote   Circle</font></p>    </td>   </tr>
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Brooklyn   Heights, Ohio USA 44131</font></p>    </td>   </tr>
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>   </tr>  </table>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">March&nbsp;20, 2018</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">BY EDGAR</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Amanda Ravitz<br> Assistant Director<br> Office of Electronics and Machinery <br> Division of Corporation Finance<br> Securities and Exchange Commission</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">100 F Street, NE <br> Washington, D.C. 20549</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt 63.0pt;text-indent:-27.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Re:</font></b><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>GrafTech International Ltd. <br> Registration Statement on Form&nbsp;S-1 <br> Filed on March&nbsp;20, 2018<br> CIK No.&nbsp;0000931148</b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear Ms.&nbsp;Ravitz:</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">GrafTech International Ltd. (the &#147;Company&#148;) has filed today its initial registration statement on Form&nbsp;S-1 (CIK No.&nbsp;0000931148) (the &#147;Registration Statement&#148;) via the Securities and Exchange Commission&#146;s EDGAR system. The Registration Statement relates to a proposed initial public offering and listing of the Company&#146;s common stock.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If the Staff has any questions or requires any additional information, please contact Sandra L. Flow or Alejandro Canelas Fernandez at Cleary Gottlieb Steen&nbsp;&amp; Hamilton LLP at (212)-225-2000.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;">
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Very truly yours,</font></p>    </td>   </tr>
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>   </tr>
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>    </td>   </tr>
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Quinn J. Coburn</font></p>    </td>   </tr>
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Quinn J. Coburn</font></p>    </td>   </tr>
<tr>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
<td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Vice President, Chief   Financial Officer and Treasurer</font></p>    </td>   </tr>  </table>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">cc:</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Tom Jones</p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Kristen Lochhead</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Brian Cascio</font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Securities and Exchange Commission</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Sandra L. Flow</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Adam Fleisher</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Alejandro Canelas Fernandez</font></p>
<p style="margin:0in 0in .0001pt;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Cleary Gottlieb Steen&nbsp;&amp; Hamilton LLP</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade align="left" style="color:#010101;"></div>
</div>
<!-- SEQ.=1,FOLIO='',FILE='C:\JMS\105348\17-28513-12\task8794560\28513-12-bg.htm',USER='105348',CD='Mar 20 07:15 2018' -->

</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g2851312bgi001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g2851312bgi001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  H'!PD'!@H)" D+"PH,#QD0#PX.
M#QX6%Q(9)" F)2,@(R(H+3DP*"HV*R(C,D0R-CL]0$! )C!&2T4^2CD_0#W_
MVP!# 0L+"P\-#QT0$!T]*2,I/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3T]
M/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3W_P  1"  Y +,# 2(  A$! Q$!_\0
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MG:_KEIX<TB;4;]RL,0'"C)9CT4>YKYY\1>-];\3W$GVJZD6V9CLMHCM11V!
MZ_4YH ^E5FC<X5U8^QS3Z^6+G3-9\.20W%Q;7FGR/S%(0T9)'H:]0^&7Q(N=
M1O1H^NSF6:0_Z-.R\L<<HQ'?T/X>E 'J]%)FC(H 6BDSFC- "T4F:* %HI*B
MNG9+:5D!+!#@#J3B@!#>VP.#<0@_[XI/MUK_ ,_,/_?8KF+C3;JUA\V90JYQ
M]X$U652[JJ\LQP* .NDU*TBC+M<1D#LK G\A5D'< ?6N;M]#NOM$9F11&&!;
MYNU=(.E "T4E% "T4E9>L:A/8O%Y)CVN#PP)/'_ZZ -6BLG1]1N;YY?.$>U
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M5S,6661 3\J(2,>W%6)[)].L)F:1&>4B/Y#T'4_RIFB1"74D+ $("V#^7]:
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I>WH.<]!X0T6ZT33)H[Z837$UQ)/(X4+N9FSGJ?;\A6_10 4444 ?_]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
