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OUR FILE NUMBER

0379615-00045

WRITER’S DIRECT DIAL

(212) 408-2440

	WRITER’S E-MAIL ADDRESS
March 29, 2010	WKUESEL@OMM.COM

BY EDGAR

Re: Hexion U.S. Finance Corp. and Hexion Nova Scotia Finance, ULC

Registration Statement on Form S-4

Ladies and Gentlemen:

On behalf of our clients, Hexion U.S. Finance Corp. and Hexion Nova Scotia Finance, ULC (the “Registrants”), enclosed for filing by electronic submission with the Securities and Exchange Commission (the “Commission”) pursuant to the Securities Act of 1933, as amended (the “Securities Act”) and the rules and regulations promulgated thereunder, is a Registration Statement on Form S-4 (the “Registration Statement”), including exhibits. This Registration Statement relates to an exchange offer to be made by the Registrants in which the Registrants will offer for exchange up to $1,000,000,000 aggregate principal amount of the Registrants’ 8.875% Senior Secured Notes Due 2018 and the guarantees thereof, which have been registered under the Securities Act, for a like principal amount of the Registrants’ outstanding 8.875% Senior Secured Notes Due 2018 and the guarantees thereof, which were issued on January 29, 2010.

In accordance with Rule 3a of the Informal and Other Procedures of the Commission, the Registrants have remitted by wire transfer the filing fee of $71,300.00 to the U.S. Treasury designated lockbox depository at the U.S. Bank of St. Louis, Missouri.

March 29, 2010 - Page 2

Please do not hesitate to contact the undersigned at (212) 408-2440 or Kurt A. Van Derslice of this office at (212) 326-2286 with any questions or comments regarding the Registration Statement.

Sincerely,

/s/ William B. Kuesel

William B. Kuesel

cc: Ellen G. Berndt

(Hexion Specialty Chemicals, Inc.)