correspondence.htm

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, W0msScC39D/jhhVrVqRWGQg+7/zgAximeU9UjLs+j3f1qoglyhxjD830cv/uMQhO J+a0uj+MdcIt0DWLat2RMg== 0001043382-10-000022.txt : 20100916 0001043382-10-000022.hdr.sgml : 20100916 20100729174755 ACCESSION NUMBER: 0001043382-10-000022 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100729 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SOLUTIA INC CENTRAL INDEX KEY: 0001043382 STANDARD INDUSTRIAL CLASSIFICATION: CHEMICALS & ALLIED PRODUCTS [2800] IRS NUMBER: 431781797 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 575 MARYVILLE CENTRE DRIVE STREET 2: P O BOX 66760 CITY: ST. LOUIS STATE: MO ZIP: 63166-6760 BUSINESS PHONE: 3146741000 MAIL ADDRESS: STREET 1: P O BOX 66760 CITY: ST. LOUIS STATE: MO ZIP: 63166-6760 FORMER COMPANY: FORMER CONFORMED NAME: QUEENY CHEMICAL CO DATE OF NAME CHANGE: 19970804 CORRESP 1 filename1.htm correspondence.htm

July 29, 2010

Via EDGAR and Facsimile

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549-4631

Attn: Ms. Pamela Long

RE: Solutia, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2009

Filed February 18, 2010

Definitive Proxy Statement on Schedule 14A

Filed March 9, 2010

File No. 1-13255

Dear Ms. Long:

We are providing this letter in response to your letter dated July 26, 2010 in which the Securities and Exchange Commission (the “Commission”) provided the following comment with respect to our letter to the Commission dated July 13, 2010 and our Definitive Proxy Statement on Schedule 14A filed by the Company on March 9, 2010 (the “Proxy Statement”). Set forth below is the Staff’s comment and our response.

Compensation Discussion and Analysis, page 17

Administration of the Executive Compensation Program, page 18

We note your response to comment six in our letter dated June 29, 2010. As previously requested, with respect to benchmarked compensation, please confirm that in future filings you will disclose where actual compensation fell for each named executive officer with respect to the targeted percentile or range.

In future filings, to the extent our Executive Compensation and Development Committee benchmarks the compensation of our named executive officers, we will disclose where actual compensation fell for each named executive officer with respect to the targeted percentile or range.

Ms. Pamela Long

Securities and Exchange Commission

July 29, 2010

Page 2

Thank you for your consideration. If you require any additional information on these issues, or if I can provide you with any other information that will facilitate your continued review of the Proxy Statement, please contact me at 314-674-7734 at your earliest convenience.

Very truly yours,

/s/ James M. Sullivan

James M. Sullivan

Chief Financial Officer

GRAPHIC 2 logo.gif begin 644 logo.gif M1TE&.#EA$@%@`/<````E3A`S62!`9$!<>F!WD6^$FW^2IM,C+=8Q.MD_1]M, M5-Y:8N%H;^-U>X"2IX^?L9^MO*^[Q[_(T^:$B>F1ENR>H^^ML?&[OL_6WM_D MZ?3)R_?6U^_Q]/KDY?___P`````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M`````````````````````"'Y!`$``/\`+``````2`6````C_`#T('$BPH,&# M"!,J7,BPH<.'"!M8@$BQHL6+&#-JW,BQHT>&'!`<.'#AH\F3*%.J7,DR88># M&T8>J-"RILV;.'.:3'!@P<$%(U_J'$JTJ%&;#&32/,JTJ=.G&A7(I."0`@>H M6+-JO5E!IM"%#0X@N+JUK-FS&3M,;-AUI$^T<..>I9`@P<:P=N7JW>O4@LP# M?`,+%IQ4YN##B,^V'9FXL>.G0`$_GDQYZ(:OE3-K+CMRP^;/B6,>H'J2PD@% MH%,+_HM2P\@&JF/+%3UR@NS;N`EV^$LZM^_8?S'_'KYYP0+/Q),K?RARN7/* MG9]+5TFV)<_IV#^:/IV]>]R_!U![_Q^_%;QD\NB?@H=M,GKZ]Q!E(C?9'+[] MAALHE$PY_[[__ZEE8,"`!!9HX($()JC@@@PVZ."#$!H(8$H2`&#AA1AFJ.&& M'';HX8<@ABCBB!E.B%*%)*:HXHHLMABBB2>AZ.*,--9HXX4PFB3CC3SVZ".' M.7ZT8X653';DI(8.>!``AE)V*$`! M$G@@00$?.D!`FF&"Z8``&0K@P)QTTMGFA0Z`J&:*67*T)890CDB6`048(!": M0/Z)HP$:&GHG``)(("D&'F0@J01KEOAAD1YD*F*?&REJ89$&J5 M&YKYH0>,9O_H:(=4Q@KDAQETR>JGH&8DJH6G/MKJKAE&`&NKOQXKJP?"7EBK MA\1J:"P`#W@Y8J^^ONC!D="FJJ$`E2+[JJT7SLKALTM"6R6XGH*(+4:_7DB6 M`U\VVFF'78H++;D6FKLANKP`FF M!Q%T2.F&DKXJ\[(4`_"RAB=#BE#1&]L,$<@E"CLRT`MG&+2'&6"@X<\.K[PQ MAQQH7&+28SOM$-0;ZXSA5>WBF/35'8J,--E&6PQSJRM/_:K99^O_B:$`5W$H ML@1J4\E!VQ?"+7"]`!BK==?0_GMRF4Q#S'=#OYIL$./?&N1UX@8)RRE!G$O^ M.<0:%OEXA@$$OO?E"\4K0`8#88`XZP1<6KD``_3N>^D6"F"`I!"H3>0`QKN< M>@&W`P!!\TW#KA#:5U:/I4`/#%"M]`11;_WW/PI$@`%C4LF]0-Z#K[Z-(^<+ M[ODIKR]_]0(%H";A\,<___Y(#I2[POD+H``'"*KJG*0"5B&@;T1RGH_\I3\* M5`U/&M@1VAR``1$,TG8,D\$<_84]'301:T*H&=>LI24:(&%QQ*)"&%U@)BW, M8`46`,(8WB%D_SAH$M>\1HC08RCH@9%P,307=`T:6U(8+,:1B'/TXV,X<)X3KF0#"&A`5XS"@:X$\2,:J(`! M+<+`-IZD`R*99$,L\):RF.:.-2&D),5#E+`T@)`)`:1#1F+)BX@&CAYY80U7 M2<>$:+(F9;2)`F"C`%C:1)0><")"_$(!!0AG(4:LY4$B693(Q"%-&`!AJPC&!>"PZ(<$20)P.0Q#T*! M5GH@*8)TX#Q5(O^5.J93FDL1R&@ZXAK8U,<#?AE(4AIRP0I<(*`(I<`^"_)` MHFRG(4"IP#\'@IF!$L0"WN0(*G$2'@9LE""()(@&2+F1!"B``S$AY0%.F,N$ M-`"#%.@D18)3%!,6!`%Y$SR(&FM9FYI0@#UI56=U%&"7^;R3 M(>[A2%O\N)8#-&`"!]"`!=BH4F6ZA*$S+8@%YFJ>D23`.&]5`!=W`Q%KYI(# M+U&`<49#&@U,U`,4T(!.OZC*L-9$`X]\I$!$2T&4@?BW(30_BEP;_.E2E M$]"J099J3P^`<*U_">)%'R*5J@HUL?,!2@_+^,(&'N"QJ.HG<2\(0Z?:I;F. M#>8Z#_+0SWJ`@89MR1L5\DD/Q)2R6U6`/1N0%TP.9*D@3$I3NX)#Z3*0((RA M8V('`LVOKG$T`TV@2@VR`2]R8+2R3>Q#!6(!#5R`BTM=BFAZ`Y@&E.2_QJ7H M&EX'Z+(9C+$K`(%C%CHDDM$GD>)IH&N>7DBE`Y(I0,&1D!2 M4).`-KY0(.0\KD%Z(M`%1/*.XP5R4=7H7X@FF"JFN0HA%4":PG"1@;V12&PE M(D0J-03D!04"%)ZT*1+.KI4D#O;K5V**4)PG@@`5^S&""'#BVA+0P:_F[ M`+`F]CPB>BFU9`;JW$X"1K"^G>JA/3/K MH7K`-;O1``706&>!,,`GB<3O0%P*1S^7\\[+?DNR?SJ3%)+D/#J%=$D:()X% M6!*5T(5F2`0RW/YJP)Z:!.QU!`)8JL13(.OV;2TG0..];."E$7DQ(OM#Y/ZB M1$>@*8#^M: MU0.%34(%FL(.`!:TH[]6HF"[S)BN!!7@@!WS1QV-P=V\Q36N>6LGBRG4F".@ MJ8%I`!9#`DJQ0-#%)S2Y0$3KT>^NY8669"5L*6K(OP35((#]2K$'TA;A=*#B ML#;U0"S`@)>?FH%Y:0N_QRP2LH:%A@4Y][1AV_"P]K4@4$;EQE7@BQ`M7'7^@&^@L717G$"4%4G01@`]*4+1^T#H>9\+J!3;U?>`Q?H ;SP1F2?G,-X3-&Z8(61EBT@AB/(RPWTQ````[ ` end -----END PRIVACY-ENHANCED MESSAGE-----