SEC Acceptance Letter

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, MmyKaixpFBGMK+4BCZvk+z3rHE50cfciaEQwsfT/gIZ6/167NB9tcG2PYtYdiWk0 maIOaBYsinmbuqzGNE+HvQ== 0001193125-10-111070.txt : 20100621 0001193125-10-111070.hdr.sgml : 20100621 20100506165854 ACCESSION NUMBER: 0001193125-10-111070 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100506 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HEXION SPECIALTY CHEMICALS, INC. CENTRAL INDEX KEY: 0000013239 STANDARD INDUSTRIAL CLASSIFICATION: PLASTICS, MATERIALS, SYNTH RESINS & NONVULCAN ELASTOMERS [2821] IRS NUMBER: 130511250 STATE OF INCORPORATION: NJ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 180 EAST BROAD ST STREET 2: 26TH FLOOR CITY: COLUMBUS STATE: OH ZIP: 43215 BUSINESS PHONE: 6142254000 MAIL ADDRESS: STREET 1: 180 EAST BROAD ST STREET 2: 26TH FLR CITY: COLUMBUS STATE: OH ZIP: 43215 FORMER COMPANY: FORMER CONFORMED NAME: BORDEN CHEMICAL INC DATE OF NAME CHANGE: 20041117 FORMER COMPANY: FORMER CONFORMED NAME: BORDEN CHEMICAL INC DATE OF NAME CHANGE: 20011203 FORMER COMPANY: FORMER CONFORMED NAME: BORDEN INC DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LAWTER INTERNATIONAL INC CENTRAL INDEX KEY: 0000058091 STANDARD INDUSTRIAL CLASSIFICATION: PLASTICS, MATERIALS, SYNTH RESINS & NONVULCAN ELASTOMERS [2821] IRS NUMBER: 361370818 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE TERRA WAY STREET 2: 8601 95TH STREET CITY: KENOSHA STATE: WI ZIP: 53412-7716 BUSINESS PHONE: 4149477300 MAIL ADDRESS: STREET 1: ONE TERRA WAY STREET 2: 8601 95TH STREET CITY: KENOSHA STATE: WI ZIP: 53412-7716 FORMER COMPANY: FORMER CONFORMED NAME: LAWTER CHEMICALS INC DATE OF NAME CHANGE: 19810602 FORMER COMPANY: FORMER CONFORMED NAME: KRUMBHAAR CHEMICALS INC DATE OF NAME CHANGE: 19701117 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HSC CAPITAL CORP CENTRAL INDEX KEY: 0001132424 STANDARD INDUSTRIAL CLASSIFICATION: PLASTICS, MATERIALS, SYNTH RESINS & NONVULCAN ELASTOMERS [2821] IRS NUMBER: 760807613 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1600 SMITH STREET SUITE 2418 CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: 8889492502 MAIL ADDRESS: STREET 1: 1600 SMITH STREET SUITE 2416 CITY: HOUSTON STATE: TX ZIP: 77002 FORMER COMPANY: FORMER CONFORMED NAME: RPP CAPITAL CORP DATE OF NAME CHANGE: 20010111 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Hexion U.S. Finance Corp. CENTRAL INDEX KEY: 0001315749 STANDARD INDUSTRIAL CLASSIFICATION: PLASTICS, MATERIALS, SYNTH RESINS & NONVULCAN ELASTOMERS [2821] IRS NUMBER: 201362484 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP 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 FORMER COMPANY: FORMER CONFORMED NAME: Borden U.S. Finance Corp. DATE OF NAME CHANGE: 20050127 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Hexion Nova Scotia Finance, ULC CENTRAL INDEX KEY: 0001315751 IRS NUMBER: 000000000 STATE OF INCORPORATION: A5 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP 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 FORMER COMPANY: FORMER CONFORMED NAME: Borden Nova Scotia Finance, ULC DATE OF NAME CHANGE: 20050127 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Borden Chemical Foundry LLC CENTRAL INDEX KEY: 0001315752 IRS NUMBER: 311766429 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP 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 FORMER COMPANY: FORMER CONFORMED NAME: Borden Chemical Foundry, Inc. DATE OF NAME CHANGE: 20050127 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Borden Chemical Investments, Inc. CENTRAL INDEX KEY: 0001315753 IRS NUMBER: 510370359 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: PLAZA 273, SUITE 211 CITY: NEWARK STATE: DE ZIP: 19702 BUSINESS PHONE: (302) 737-6466 MAIL ADDRESS: STREET 1: PLAZA 273, SUITE 211 CITY: NEWARK STATE: DE ZIP: 19702 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Oilfield Technology Group, Inc CENTRAL INDEX KEY: 0001346731 IRS NUMBER: 202873694 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 15115 PARK ROW STREET 2: SUITE 110 CITY: HOUSTON STATE: TX ZIP: 77084 BUSINESS PHONE: 218-646-2800 MAIL ADDRESS: STREET 1: 15115 PARK ROW STREET 2: SUITE 110 CITY: HOUSTON STATE: TX ZIP: 77084 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Borden Chemical International, Inc CENTRAL INDEX KEY: 0001346732 IRS NUMBER: 202833048 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 56 WEST MAIN STREET CITY: NEWARK STATE: DE ZIP: 19702 BUSINESS PHONE: 302-737-6466 MAIL ADDRESS: STREET 1: 56 WEST MAIN STREET CITY: NEWARK STATE: DE ZIP: 19702 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Hexion CI Holding CO (China) LLC CENTRAL INDEX KEY: 0001347225 IRS NUMBER: 203907441 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP 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 CORRESP 1 filename1.htm SEC Acceptance Letter

HEXION SPECIALTY CHEMICALS, INC.

180 East Broad Street

Columbus, Ohio 43215


May 6, 2010

BY EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re:

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

Registration Statement on Form S-4 (File No. 333-165773)

Ladies and Gentlemen:

The disclosure in the above-referenced filing (the “Registration Statement”) is the responsibility of Hexion Specialty Chemicals, Inc. (the “Company”) and its subsidiaries listed as registrants in the Registration Statement. The Company, on behalf of itself and its subsidiary registrants, acknowledges that none of the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), changes made to the proposed disclosure in the Registration Statement, the Staff’s determination that there are no further comments on the Registration Statement, or the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective:

•

may be asserted as a defense in any proceeding which may be brought by any person;

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forecloses the Commission from taking any action with respect to the Registration Statement; or

•

relieves the Company or any of its subsidiary registrants from their full responsibility for the adequacy and accuracy of the disclosures in the filing.

The Company, on behalf of itself and its subsidiary registrants, represents that it will not assert any of the above actions by the Commission or the Staff as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


Very truly yours, HEXION SPECIALTY CHEMICALS, INC.

By:		/s/ Ellen G. Berndt
		Ellen G. Berndt Corporate Secretary

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