PQ GROUP HOLDINGS INC.
300 Lindenwood Drive
Valleybrooke Corporate Center
Malvern, Pennsylvania 19355
September 26, 2017
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Asia Timmons-Pierce / Chris Ronne | |||
Anne McConnell / Melinda Hooker | ||||
Re: | PQ Group Holdings Inc. | |||
Registration Statement on Form S-1 (File No. 333-218650) Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, PQ Group Holdings Inc., a Delaware corporation (the Company), hereby requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on September 28, 2017, or as soon as possible thereafter. The Company hereby authorizes Craig Marcus of Ropes & Gray LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.
Please notify Craig Marcus of Ropes & Gray LLP, counsel to the Company, at (617) 951-7802 as soon as the registration statement has been declared effective.
Very truly yours, | ||
PQ GROUP HOLDINGS INC. | ||
By: | /s/ Joseph S. Koscinski | |
Joseph S. Koscinski Vice President and General Counsel |