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

 

 

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:

* * * * *


        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,

 

 

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.
        By Huntsman 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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