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Published on November 6, 2014
November 6, 2014
VIA EDGAR CORRESPONDENCE
The Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Kamyar Daneshvar, Attorney Advisor
Re: Axalta Coating Systems Ltd. Registration Statement on Form S-1 File No. 333-198271
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, we wish to advise that between October 30, 2014 and the date hereof the number of Preliminary Prospectuses dated October 30, 2014, which were furnished to 14 prospective underwriters and distributed to underwriters, institutional investors, individuals, dealers, brokers and others was approximately 8,390.
We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 10:00 a.m., Eastern time, on Monday, November 10, 2014 or as soon thereafter as practicable.
[Signature Pages Follow]
| Very truly yours, | ||
| As Representatives of the several Underwriters | ||
| CITIGROUP GLOBAL MARKETS INC. | ||
| By: | /s/ Shawn Munday |
|
| Name: Shawn Munday | ||
| Title: Managing Director | ||
| GOLDMAN, SACHS & CO. | ||
| By: | /s/ Rich Cohn |
|
| Name: Rich Cohn | ||
| Title: Managing Director | ||
| DEUTSCHE BANK SECURITIES INC. | ||
| By: | /s/ Brad Miller |
|
| Name: Brad Miller | ||
| Title: Managing Director | ||
| By: | /s/ Isobel Van Daesdonk |
|
| Name: Isobel Van Daesdonk | ||
| Title: Managing Director | ||
| J.P. MORGAN SECURITIES LLC | ||
| By: | /s/ Geoffrey Paul |
|
| Name: Geoffrey Paul | ||
| Title: Executive Director | ||