0001193125-13-039214.txt : 20130610 0001193125-13-039214.hdr.sgml : 20130610 20130205191440 ACCESSION NUMBER: 0001193125-13-039214 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130205 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POLYONE CORP CENTRAL INDEX KEY: 0001122976 STANDARD INDUSTRIAL CLASSIFICATION: PLASTICS, MATERIALS, SYNTH RESINS & NONVULCAN ELASTOMERS [2821] IRS NUMBER: 341730488 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: POLYONE CENTER STREET 2: 33587 WALKER ROAD CITY: AVON LAKE STATE: OH ZIP: 44012 BUSINESS PHONE: 440-930-1000 MAIL ADDRESS: STREET 1: POLYONE CENTER STREET 2: 33587 WALKER ROAD CITY: AVON LAKE STATE: OH ZIP: 44012 CORRESP 1 filename1.htm CORRESP

[POLYONE LETTERHEAD]

February 5, 2013

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4561

450 Fifth Street, NW

Washington, D.C. 20549

Attn:   Pamela Long

 

  Re: PolyOne Corporation
       Registration Statement on Form S-4
       File No. 333-185533

Ladies and Gentlemen:

On behalf of PolyOne Corporation (the “Company”), the undersigned hereby withdraws the request, made pursuant to a letter dated February 5, 2013, to have the above-referenced registration statement (the “Registration Statement”) declared effective. The Company will submit another request to have the Registration Statement declared effective to the extent applicable.

Please contact James Dougherty at (216) 586-7302 if you have any questions concerning this matter. Thank you for your continued attention to this matter.

 

Very truly yours,
PolyOne Corporation

/s/ Lisa Kunkle

By:   Lisa Kunkle
Title:   Vice President, General Counsel and Secretary

cc:

Craig Slivka, U.S. Securities and Exchange Commission

James Dougherty, Esq., Jones Day