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January
27, 2006
Securities
and Exchange Commission
Division
of Corporation Finance
Judiciary
Plaza
450
Fifth
Street, N.W.
Washington
D.C. 20549
Re:
Koppers
Holdings Inc. (the “Company”)
Registration
Statement on Form S-1 (File No. 333-128250)
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, the undersigned
hereby
join in the request of the Company that the effective date of the Registration
Statement be accelerated so that the Registration Statement may become effective
by 12:00 p.m. EST on Tuesday, January 31, 2006 or as soon thereafter as
practicable.
Sincerely,
CREDIT
SUISSE SECURITIES (USA) LLC
UBS
SECURITIES LLC
As
Representatives
By: Credit
Suisse Securities (USA) LLC
/s/
Conrad Rubin
Title:
Director
and Counsel
January
27, 2006
Securities
and Exchange Commission
Division
of Corporation Finance
Judiciary
Plaza
450
Fifth
Street, N.W.
Washington
D.C. 20549
Re:
Koppers
Holdings Inc. (the “Company”)
Registration
Statement on Form S-1 (File No. 333-128250)
Ladies
and Gentlemen:
The
following information with respect to the distribution of the prospectus
dated
January 18, 2006 is furnished pursuant to Rule 460 of the Rules and Regulations
of the Commission under the Securities Act of 1933, as amended, in connection
with the request for acceleration of the effective date of the aforementioned
Registration Statement.
The
number of prospectuses dated January 18, 2006 as distributed between January
18,
2006 and January 27, 2006 is as follows:
Preliminary
Prospectus dated January 18, 2006:
15,184
copies to Prospective Underwriters, institutional investors, dealers and
others.
Sincerely,
CREDIT
SUISSE SECURITIES (USA) LLC
UBS
SECURITIES LLC
As
Representatives
By: Credit
Suisse Securities (USA) LLC
/s/
Conrad Rubin
Title:
Director
and Counsel
January
27, 2006
Securities
and Exchange Commission
Division
of Corporation Finance
Judiciary
Plaza
450
Fifth
Street, N.W.
Washington
D.C. 20549
Re:
Koppers
Holdings Inc. (the “Company”)
Registration
Statement on Form S-1 (File No. 333-128250)
Ladies
and Gentlemen:
In
connection with the Preliminary Prospectus distribution for the above-mentioned
issue, the prospective underwriters have confirmed that they are complying
with
the 48-hour requirement as promulgated by Rule 15c2-8 under the Securities
Exchange Act of 1934, as amended.
Sincerely,
CREDIT
SUISSE SECURITIES (USA) LLC
UBS
SECURITIES LLC
As
Representatives
By: Credit
Suisse Securities (USA) LLC
/s/
Conrad Rubin
Title:
Director
and Counsel