<SEC-DOCUMENT>0001104659-14-041721-index.html : 20140805
<SEC-HEADER>0001104659-14-041721.hdr.sgml : 20140805
<ACCEPTANCE-DATETIME>20140527170509
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-14-041721
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140527

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AXIALL CORP/DE/
		CENTRAL INDEX KEY:			0000805264
		STANDARD INDUSTRIAL CLASSIFICATION:	PLASTICS, MATERIALS, SYNTH RESINS & NONVULCAN ELASTOMERS [2821]
		IRS NUMBER:				581563799
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD NE
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328
		BUSINESS PHONE:		7703954500

	MAIL ADDRESS:	
		STREET 1:		1000 ABERNATHY ROAD NE
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30328

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AXIALL Corp /DE/
		DATE OF NAME CHANGE:	20130128

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GEORGIA GULF CORP /DE/
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EAGLE SPINCO INC.
		CENTRAL INDEX KEY:			0001556389
		STANDARD INDUSTRIAL CLASSIFICATION:	PLASTICS, MATERIALS, SYNTH RESINS & NONVULCAN ELASTOMERS [2821]
		IRS NUMBER:				460769929
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE PPG PLACE
		CITY:			PITTSBURGH
		STATE:			PA
		ZIP:			15272
		BUSINESS PHONE:		412-434-3131

	MAIL ADDRESS:	
		STREET 1:		ONE PPG PLACE
		CITY:			PITTSBURGH
		STATE:			PA
		ZIP:			15272
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>