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Published on August 10, 2015
August 10, 2015
VIA EDGAR CORRESPONDENCE
The Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jay Ingram, Legal Branch Chief
Re: Axalta Coating Systems Ltd. Registration Statement on Form S-1 File No. 333-205653
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, we wish to advise that the number of Preliminary Prospectuses dated August 10, 2015 that will be furnished to 14 prospective underwriters and distributed to underwriters, institutional investors, individuals, dealers, brokers and others on the date hereof will be approximately 5300.
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 3:00 p.m., Eastern time, on Tuesday, August 11, 2015 or as soon thereafter as practicable.
[Signature Pages Follow]
| Very truly yours, | ||
| As Representatives of the several Underwriters | ||
| CITIGROUP GLOBAL MARKETS INC. | ||
| By: | /s/ Joshua Li | |
| Name: | Joshua Li | |
| Title: | Managing Director | |
| GOLDMAN, SACHS & CO. | ||
| By: | /s/ Adam Greene | |
| Name: | Adam Greene | |
| Title: | Vice President | |
| DEUTSCHE BANK SECURITIES INC. | ||
| By: | /s/ Francis Windels | |
| Name: | Francis Windels | |
| Title: | Managing Director | |
| By: | /s/ Stephen Lambrix | |
| Name: | Stephen Lambrix | |
| Title: | Director | |
| J.P. MORGAN SECURITIES LLC | ||
| By: | /s/ Geoffrey Paul | |
| Name: | Geoffrey Paul | |
| Title: | Managing Director | |