SEC Division of Corporation Finance no-action letter: Constellium N.V.

MARTIN LIPTON TREVOR S. NORWITZ GREGORY E. OSTLING GRAHAM W. MEL! 51 WEST 52ND STREET HERBERT M. WACHTELL BEN M. GERMANA DAVID 8. ANDERS GREGORY E, PESSIN PAUL VIZCARRONDO, JR, ANDREW J. NUSSBAUM NEW YORK, N. Y. I O O I 9 -6 I 5 0 ANDREA K. WAHLQUIST CARRIE M. REILLY THEODORE N. M!RVIS RACHELLE SILVERBERG ADAM J. SHAPIRO MARK F. VEBLE.N EDWARD 0. HERLIHY STEVEN A. COHEN TELEPHONE: (212) 403 - 1000 NELSON 0. FITTS VICTOR GOLDFELD DANIEL A. NEFF DEBORAH L. PAUL JOSHUA M. HOLMES EDWARD J. LEE FACSIMILE: (212) 403 - 2000 ANDREW R. BROWNSTEIN DAVID C. KARP DAVID E. SHAPIRO BRANDON C. PRICE MARC WO LINSKY RICHARD K. KIM DAMIAN G. DIDDEN KEVIN S. SCHWARTZ STEVEN A. ROSENBLUM JOSHUA R. CAM MAKER GEORGE A. KATZ t!965-1989l JAN BOCZKO M1CHAEL S. BENN .JOHN F. SAVARESE MARK GORDON JAMES H, FOGELSON 11967-199!) MATTHEW M. GUEST SABASTIAN V, NJ LES SCOTT K. CHARLES JOSEPH D. LARSON LEONARD M. ROSEN ( 1965-2014> DAVID E. KAHAN ALISON ZIESKE PREISS JODI J. SCHWARTZ JEANNEMARIE O'BRIEN DAVID K, LAM TIJANA J. DVORNIC ADAM 0. EMMERICH WAYNE M. CARLIN OF COUNSEL BENJAMIN M. ROTH JENNA E. LEVINE RALPH M. LEVENE STEPHEN R. 01PRIMA JOSHUA A. FELTMAN RYAN A. McLEOD WILLIAM T. ALLEN DAVIDS. NE!LL RICHARD G, MASON NICHOLAS G. DEMMO ELAINE P. GOLIN AN!THA REDDY MARTIN J.E. ARMS HAROLD S. NOVIKOFF MICHAEL J. SEGAL !GO R Kl RMAN EMIL A. KLEIN HAUS JOHN L. ROBINSON DAV10 M. S!LK JONATHAN M. MOSES MICHAEL KARESSA L. CAIN JOHN R. SOBOLEWSKI H. BYOWJTZ BERNARD W. NUSSBAUM PETER C. CANEL LOS LAWRENCE B. PEDOWITZ ROBIN PANOVKA T. E!KO STANGE RONALD C. CHEN STEVEN WINTER GEORGE T. CONWAY !ll ERIC S. ROBINSON DAVfO A. KATZ JOHN F. LYNCH GORDON S. MOODIE DAVID M. EINHORN PATRICIA A. ROBINSON" ILENE KNABLE GOTTS WILLIAM SAVITT DONGJU SONG KENNETH B. FORREST ERIC M. ROTH JEFFREY M. WIN TN ER ERIC M. ROSOF BRADLEY R. WILSON THEODORE GEWERTZ PAULK. ROWE PETER C. HEIN DAVID A. SCHWARTZ RICHARD D. KATCHER MICHAEL W. SCHWARTZ MEYER G. KOPLOW STEPHANIE J. SELIGMAN DOUGLAS K. MAYER ELLIOTT V, STEIN ROBERT 8. MAZUR WARREN R. STERN MARSHALL L. M)LLER PATRICIA A. VLAHAKIS PH!L!P MIND LIN AMY R. WOLF ROBERT M. MORGENTHAU

• ADMITTED IN THE DISTRICT OF COLUMBIA
  COUNSEL
  DAVID M. ADLERSTE!N PAULA N. GORDON
  AMANDA K. ALLEXON NANCY 8. GREENBAUM
  LOUIS J. BARASH MARK A. KOENIG
  FRANCO CASTELL! LAUREN M. KOFKE
  DIANNA CHEN J. AUSTIN LYONS
  ANDREW J.H. CHEUNG ALICIA C. McCARTHY
  PAMELA EH REN KRANZ S. CHRISTOPHER SZCZERBAN
  KATHRYN GETTLES-ATWA JEFFREY A. WAT!KER
  ADAM M. GOGOLAK
  February 1, 2018
  Securities Act of 1933
  Rule 145(a)(2)
  VIA EMAIL AND MAIL
  Division of Corporation Finance
  Securities and Exchange Commission
  100 F Street, NE
  Washington, D.C. 20549
  Attention: Ellie Quarles
  Re: Proposed Conversion of Constellium N.V. to a Societas Europaea with a registered office in the Netherlands; Securities Act of 1933: Rule 145(a)(2) Ladies and Gentlemen:
  We are writing on behalf of Constellium N.V., a company organized under the laws of the Netherlands, in connection with its proposed conversion from a Dutch public company (Naamloze Vennootschap, or "NV") governed by the laws of the Netherlands with its registered office in the Netherlands, to a European company (Societas Europaea, or "SE") also governed by the laws of the Netherlands with its registered office in the Netherlands. Constellium N.V.