PPG Industries, Inc.
One PPG Place
Pittsburgh, PA 15272
August 2, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Dillon Hagius
Re: | PPG Industries, Inc. |
Registration Statement on Form S-3
Initially Filed July 28, 2022
File No. 333-266369
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the Securities Act), PPG Industries, Inc. (the Company) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-3 so that it will become effective at 5:00 p.m., Eastern Time, on August 3, 2022, or as soon as possible thereafter. In this regard, the Company is aware of its obligations under the Securities Act.
Please contact Greg Gordon, Senior Counsel, Finance & Securities at the Company, at 412-434-2194 with any questions you may have regarding this request. In addition, please notify Mr. Gordon by telephone when this request for acceleration has been granted.
Very truly yours, | ||
PPG Industries, Inc. | ||
By: | /s/ Brian R. Williams | |
Name: Brian R. Williams | ||
Title: Vice President and Controller |