TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 28, 2020 Sean Pettey Associate General Counsel Venator Materials PLC 10001 Woodloch Forest Drive, Ste 600 The Woodlands, TX 77380 Re: Venator Materials PLC Registration Statement on Form S-3 Filed May 26, 2020 File No. 333-238699 Dear Mr. Pettey: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Laura Crotty at (202) 551-7614 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Sarah Morgan