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Published on March 30, 2015
March 30, 2015
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. 333-202812
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, we wish to advise that between March 25, 2015 and the date hereof the number of Preliminary Prospectuses dated March 25, 2015, which were furnished to 13 prospective underwriters and distributed to underwriters, institutional investors, individuals, dealers, brokers and others was approximately 3,500.
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 12:00 p.m., Eastern time, on Wednesday, April 1, 2015 or as soon thereafter as practicable.
[Signature Pages Follow]
| Very truly yours, |
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| As Representatives of the several Underwriters |
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| CITIGROUP GLOBAL MARKETS INC. |
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| By: |
/s/ Paul Smith |
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| Name: |
Paul Smith | |
| Title: |
Managing Director | |
| GOLDMAN, SACHS & CO. |
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| By: |
/s/ Adam Greene |
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| Name: |
Adam Greene | |
| Title: |
Vice President | |
| DEUTSCHE BANK SECURITIES INC. |
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| By: |
/s/ John Reed |
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| Name: |
John Reed | |
| Title: |
Managing Director | |
| By: |
/s/ Stephen Lambrix |
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| Name: |
Stephen Lambrix | |
| Title: |
Managing Director | |
| J.P. MORGAN SECURITIES LLC |
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| By: |
/s/ Geoffrey G. Paul |
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| Name: |
Geoffrey G. Paul | |
| Title: |
Executive Director | |