600 County Road D West
New Brighton, MN 55112
July 17, 2017
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Attn: Mr. John Dana Brown
Registration Statement on Form S-1
Registration No. 333-218924
Dear Mr. Brown:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Daylight Time on July 19, 2017 or as soon thereafter as is practicable. By separate letter, the underwriters of the issuance of the securities being registered join in this request for acceleration.
Please do not hesitate to contact Richard D. Truesdell, Jr. of Davis Polk & Wardwell LLP at (212) 450-4674 or Derek J. Dostal of Davis Polk & Wardwell LLP at (212) 450-4322 with any questions or comments with respect to this letter.
[Signature Page Follows]
|By:||/s/ Joseph B. Saluri|
Name: Joseph B. Saluri
Title: General Counsel
|CC:||Richard D. Truesdell, Jr., Davis Polk & Wardwell LLP|
Derek J. Dostal, Davis Polk & Wardwell LLP