乐天堂fun88(中国区)官方网站 International LLC
10003 Woodloch Forest Drive
The Woodlands, TX 77380
March 3, 2016
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Pamela Long, Assistant Director, Office of Manufacturing and Construction
Re: 乐天堂fun88(中国区)官方网站 International LLC
Registration Statement on Form S-4
File No. 333-209776
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), 乐天堂fun88(中国区)官方网站 International LLC and its subsidiaries, Airstar Corporation, Chemical Specialties LLC, 乐天堂fun88(中国区)官方网站 Advanced Materials Americas LLC, 乐天堂fun88(中国区)官方网站 Advanced Materials LLC, 乐天堂fun88(中国区)官方网站 Australia LLC, 乐天堂fun88(中国区)官方网站 Australia Holdings LLC, 乐天堂fun88(中国区)官方网站 Chemical Purchasing LLC, 乐天堂fun88(中国区)官方网站 Enterprises LLC, 乐天堂fun88(中国区)官方网站 Ethyleneamines LLC, 乐天堂fun88(中国区)官方网站 Fuels LLC, 乐天堂fun88(中国区)官方网站 International Financial LLC, 乐天堂fun88(中国区)官方网站 International Fuels LLC, 乐天堂fun88(中国区)官方网站 International Trading Corporation, 乐天堂fun88(中国区)官方网站 MA Investment Corporation, 乐天堂fun88(中国区)官方网站 MA Services Corporation, 乐天堂fun88(中国区)官方网站 P&A Americas LLC, 乐天堂fun88(中国区)官方网站 P&A Investments LLC, 乐天堂fun88(中国区)官方网站 Petrochemical LLC, 乐天堂fun88(中国区)官方网站 Petrochemical Purchasing LLC, 乐天堂fun88(中国区)官方网站 Procurement LLC, 乐天堂fun88(中国区)官方网站 Propylene Oxide LLC, 乐天堂fun88(中国区)官方网站 Purchasing, Ltd., 乐天堂fun88(中国区)官方网站 Surfactants Technology Corporation, Tioxide Americas (Holdings) LLC and Tioxide Group, (collectively, the “Registrants”), hereby request that the effective date of the above-captioned Registration Statement (the “Registration Statement”) be accelerated so that the Registration Statement, as then amended, will become effective by 4:00 p.m. Eastern time, on Tuesday, March 8, 2016, or as soon thereafter as practicable.
The Registrants hereby affirm that they are aware of their obligations under the Securities Act. In connection with the foregoing request, the Registrants further acknowledge that:
· should the Securities and Exchange Commission (the “Commission”) or the staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Registrants may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
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It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform either Sean H. Pettey of the Company at (801) 584-5776 or Nathan W. Jones of Stoel Rives LLP at (801) 578-6943, and then send written confirmation to the addressees listed on the cover of the Registration Statement.
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Very truly yours, | |
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Airstar Corporation | |
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Chemical Specialties LLC | |
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乐天堂fun88(中国区)官方网站 Advanced Materials Americas LLC | |
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乐天堂fun88(中国区)官方网站 Advanced Materials LLC | |
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乐天堂fun88(中国区)官方网站 Australia LLC | |
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乐天堂fun88(中国区)官方网站 Australia Holdings LLC | |
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乐天堂fun88(中国区)官方网站 Chemical Purchasing LLC | |
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乐天堂fun88(中国区)官方网站 Enterprises LLC | |
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乐天堂fun88(中国区)官方网站 Ethyleneamines LLC | |
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乐天堂fun88(中国区)官方网站 Fuels LLC | |
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乐天堂fun88(中国区)官方网站 International Financial LLC | |
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乐天堂fun88(中国区)官方网站 International Fuels LLC | |
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乐天堂fun88(中国区)官方网站 International LLC | |
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乐天堂fun88(中国区)官方网站 International Trading Corporation | |
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乐天堂fun88(中国区)官方网站 MA Investment Corporation | |
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乐天堂fun88(中国区)官方网站 MA Services Corporation | |
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乐天堂fun88(中国区)官方网站 P&A Americas LLC | |
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乐天堂fun88(中国区)官方网站 P&A Investments LLC | |
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乐天堂fun88(中国区)官方网站 Petrochemical LLC | |
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乐天堂fun88(中国区)官方网站 Petrochemical Purchasing LLC | |
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乐天堂fun88(中国区)官方网站 Procurement LLC | |
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乐天堂fun88(中国区)官方网站 Propylene Oxide LLC | |
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乐天堂fun88(中国区)官方网站 Purchasing, Ltd. | |
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By 乐天堂fun88(中国区)官方网站 Procurement LLC, its General Partner |
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乐天堂fun88(中国区)官方网站 Surfactants Technology Corporation. | |
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Tioxide Americas (Holdings) LLC | |
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By: |
/s/ John R. Heskett |
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John R. Heskett |
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Vice President, Planning and Treasurer |
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Tioxide Group | |
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By: |
/s/ J. Kimo Esplin |
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J. Kimo Esplin |
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Director |