Exhibit 99.2

HEXION INC.

Statement Regarding Computation of Ratios

(Amounts in millions of dollars)

	Year ended December 31,
	2014		2013		2012		2011	2010
	(dollars in millions, except per share data)
Pre-tax (loss) income from continuing operations before adjustment for noncontrolling interests in consolidated subsidiaries or earnings from unconsolidated entities	(222	)	(210	)	(183	)	87	246
Fixed Charges:
Interest expensed and capitalized	308		304		263		263	277
Interest element of lease costs	12		12		12		12	12
Total fixed charges	320		316		275		275	289
Pre-tax income from continuing operations before adjustment for noncontrolling interests in consolidated subsidiaries or earnings from unconsolidated entities, plus fixed charges	98		106		92		362	535
Ratio of earnings to fixed charges	N/A		N/A		N/A		1.32	1.85

(1) The interest element of lease costs has been calculated as 1/3 of the rental expense relating to operating leases as management believes this represents the interest portion hereof.

(2) Our earnings were insufficient to cover fixed charges by $222, $210 and $183 for the years ended December 31, 2014, 2013 and 2012, respectively.