乐天堂fun88(中国区)官方网站 International LLC
500 乐天堂fun88(中国区)官方网站 Way
Salt Lake City, UT 84108
August 2, 2010
VIA EDGAR AND FACSIMILE
United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 |
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Attn: | Mr. Jay E. Ingram, Legal Branch Chief Mr. Edward M. Kelly, Senior Counsel |
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Re: |
乐天堂fun88(中国区)官方网站 International LLC Registration Statement on Form S-4 File No. 333-167611 |
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, 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 Inc., 乐天堂fun88(中国区)官方网站 Chemical Purchasing Corporation, 乐天堂fun88(中国区)官方网站 Enterprises, Inc., 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 Petrochemical LLC, 乐天堂fun88(中国区)官方网站 Petrochemical Purchasing Corporation, 乐天堂fun88(中国区)官方网站 Procurement Corporation, 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., Polymer Materials Inc., Tioxide Americas Inc. 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 9:00 a.m. Eastern time, on Wednesday, August 4, 2010, 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:
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It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform the Company's counsel, Sean H. Pettey at (801) 584-5776, and then send written confirmation to the addressees listed on the cover of the Registration Statement.
Very truly yours, |
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乐天堂fun88(中国区)官方网站 International LLC Airstar Corporation 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 Inc. 乐天堂fun88(中国区)官方网站 Chemical Purchasing Corporation 乐天堂fun88(中国区)官方网站 Enterprises, Inc. 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 Petrochemical LLC 乐天堂fun88(中国区)官方网站 Petrochemical Purchasing Corporation 乐天堂fun88(中国区)官方网站 Procurement Corporation 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. |
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By 乐天堂fun88(中国区)官方网站 Procurement Corporation, its General Partner | ||||
Polymer Materials Inc. Tioxide Americas Inc. |
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By: |
/s/ JOHN HESKETT John Heskett Vice President, Planning and Treasurer |
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Tioxide Group |
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By: |
/s/ J. KIMO ESPLIN J. Kimo Esplin Director |
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