[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