0001193125-22-209794.txt : 20220831 0001193125-22-209794.hdr.sgml : 20220831 20220802123752 ACCESSION NUMBER: 0001193125-22-209794 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220802 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PPG INDUSTRIES INC CENTRAL INDEX KEY: 0000079879 STANDARD INDUSTRIAL CLASSIFICATION: PAINTS, VARNISHES, LACQUERS, ENAMELS & ALLIED PRODUCTS [2851] IRS NUMBER: 250730780 STATE OF INCORPORATION: PA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE PPG PL 40 EAST CITY: PITTSBURGH STATE: PA ZIP: 15272 BUSINESS PHONE: 4124343131 MAIL ADDRESS: STREET 1: ONE PPG PL 40 EAST CITY: PITTSBURGH STATE: PA ZIP: 15272 FORMER COMPANY: FORMER CONFORMED NAME: PITTSBURGH PLATE GLASS CO DATE OF NAME CHANGE: 19681219 CORRESP 1 filename1.htm CORRESP

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