CopperSteel HoldCo, Inc.
1000 Ballpark Way, Suite 400
Arlington, Texas 76011
January 29, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Rucha Pandit, Donna Field
| Re: | CopperSteel HoldCo, Inc. |
Registration Statement on Form S-4 |
Filed December 22, 2023 |
File No. 333-276255 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, CopperSteel HoldCo, Inc. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on January 31, 2024, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.
Please contact Tamar Donikyan, of Kirkland & Ellis LLP, special counsel to the Company, at (212) 909-3421, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, |
/s/ Christopher Neumann |
Christopher Neumann Vice President, Legal and Corporate Secretary |
Via E-mail:
| cc: | Tamar Donikyan |
Kirkland & Ellis LLP |
Brian Nurse |
Cedar Fair, L.P.
Matthew Gilroy
Weil, Gotshal & Manges LLP
