0000950142-22-001060.txt : 20220317 0000950142-22-001060.hdr.sgml : 20220317 20220317165902 ACCESSION NUMBER: 0000950142-22-001060 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220317 DATE AS OF CHANGE: 20220317 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Hexion Holdings Corp CENTRAL INDEX KEY: 0001796305 STANDARD INDUSTRIAL CLASSIFICATION: PLASTICS, MATERIALS, SYNTH RESINS & NONVULCAN ELASTOMERS [2821] IRS NUMBER: 842191440 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-259886 FILM NUMBER: 22749620 BUSINESS ADDRESS: STREET 1: 180 EAST BROAD STREET CITY: COLUMBUS STATE: OH ZIP: 43215 BUSINESS PHONE: (614) 225-4000 MAIL ADDRESS: STREET 1: 180 EAST BROAD STREET CITY: COLUMBUS STATE: OH ZIP: 43215 RW 1 eh220235955_rw.htm RW

Hexion Holdings Corporation

180 East Broad Street

Columbus, OH 43215

March 17, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tim Buchmiller

Re:

Hexion Holdings Corporation — Request to Withdraw Registration Statement on Form S-1 (File No. 333-259886)

Ladies and Gentlemen:

In accordance with Rule 477 of the Securities Act of 1933, as amended (the “Securities Act”), Hexion Holdings Corporation (the “Company”) hereby requests the withdrawal by the U.S. Securities and Exchange Commission (the “Commission”), effective as of the date hereof or as promptly as practicable, of the above-referenced registration statement (the “Registration Statement”), which was filed publicly on September 29, 2021. The Company is seeking withdrawal of the Registration Statement because the Company recently entered into a definitive agreement to be acquired and the Company no longer intends to pursue the offering covered by the Registration Statement.

The Company confirms that no securities have been sold pursuant to the Registration Statement and that the Registration Statement has not been declared effective by the Commission.

Should you have any questions, or require any additional information, please contact David S. Huntington of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3124.

	Sincerely,


	By:	/s/ Douglas A. Johns
		Douglas A. Johns
		Executive Vice President and General Counsel

cc:	David S. Huntington Paul, Weiss, Rifkind, Wharton & Garrison LLP