Huntsman International LLC
500 Huntsman 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: |
Huntsman 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"), Huntsman International LLC and its subsidiaries, Airstar Corporation, Huntsman Advanced Materials Americas LLC, Huntsman Advanced Materials LLC, Huntsman Australia Inc., Huntsman Chemical Purchasing Corporation, Huntsman Enterprises, Inc., Huntsman Ethyleneamines LLC, Huntsman Fuels LLC, Huntsman International Financial LLC, Huntsman International Fuels LLC, Huntsman International Trading Corporation, Huntsman MA Investment Corporation, Huntsman MA Services Corporation, Huntsman Petrochemical LLC, Huntsman Petrochemical Purchasing Corporation, Huntsman Procurement Corporation, Huntsman Propylene Oxide LLC, Huntsman 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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Huntsman International LLC Airstar Corporation Huntsman Advanced Materials Americas LLC Huntsman Advanced Materials LLC Huntsman Australia Inc. Huntsman Chemical Purchasing Corporation Huntsman Enterprises, Inc. Huntsman Ethyleneamines LLC Huntsman Fuels LLC Huntsman International Financial LLC Huntsman International Fuels LLC Huntsman International Trading Corporation Huntsman MA Investment Corporation Huntsman MA Services Corporation Huntsman Petrochemical LLC Huntsman Petrochemical Purchasing Corporation Huntsman Procurement Corporation Huntsman Propylene Oxide LLC Huntsman Purchasing Ltd. |
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By Huntsman 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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