RW: Registration Withdrawal Request
Published on October 8, 2024
October 8, 2024
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, N.E. Washington, D.C. 20549
| Attention: | Mr. Bradley Ecker Ms. Erin Purnell |
| Re: | Withdrawal of Registration Statement on Form F-1 (File No. 333-279376) |
Ladies and Gentlemen:
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the Securities Act), Novelis Inc. (the Company) hereby requests that the Registration Statement on Form F-1 (File No. 333-279376), initially publicly filed with the Securities and Exchange Commission (the Commission) on May 13, 2024 (as amended, the Registration Statement) and all exhibits thereto, be withdrawn effective as of the date hereof or at the earliest practicable date hereafter.
Due to current market conditions, the Company has determined not to pursue, at this time, the initial public offering of the Companys common shares to which the Registration Statement relates. The Registration Statement has not been declared effective, and none of the Companys securities have been sold pursuant to the Registration Statement. Based on the foregoing, the Company submits that the withdrawal of the Registration Statement is consistent with the public interest and the protection of investors, as contemplated by Rule 477(a).
The Company further requests that, in accordance with Rule 457(p) under the Securities Act, all fees paid to the Commission in connection with the filing of the Registration Statement be credited for future use.
In addition, the Company requests that its registration statement on Form 8-A (File No. 001-32312), filed with the Commission on June 4, 2024, be withdrawn effective as of the date hereof or at the earliest practicable date hereafter.
Thank you for your attention to this matter. Should you have any questions regarding these matters, please do not hesitate to contact Keith M. Townsend of King & Spalding LLP at (404) 572-3517.
| Sincerely yours, | ||
| Novelis Inc. | ||
| By: | /s/ Steven Fisher | |
| Steven Fisher | ||
| President, Chief Executive Officer and Director | ||
| cc: | (via email) |
Devinder Ahuja, Novelis Inc.
Christopher Courts, Novelis Inc.
Keith M. Townsend, King & Spalding LLP
Elizabeth A. Morgan, King & Spalding LLP
Richard D. Truesdell, Jr., Davis Polk & Wardwell LLP
Dan Gibbons, Davis Polk & Wardwell LLP