August 20, 2025
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 - 289440
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 22, 2025, or as soon as practicable thereafter.
Yours truly,
MERCER INTERNATIONAL INC.
| By: | /s/ Richard Short | |
| Name: | Richard Short | |
| Title: | Chief Financial Officer |
| cc. | Eranga Dias, Securities and Exchange Commission |
Rod Talaifar, Sangra Moller LLP
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| 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 | |||||||