乐天堂fun88(中国区)官方网站


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
Attn:   Mr. Jay E. Ingram, Legal Branch Chief
Mr. Edward M. Kelly, Senior Counsel

 

 

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:

* * * * *


        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,

 

 

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.
        By 乐天堂fun88(中国区)官方网站 Procurement Corporation, its General Partner
    Polymer Materials Inc.
Tioxide Americas Inc.

 

 

By:

 

/s/ JOHN HESKETT

John Heskett
Vice President, Planning and Treasurer

 

 

Tioxide Group

 

 

By:

 

/s/ J. KIMO ESPLIN

J. Kimo Esplin
Director

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