0000950123-11-078057.txt : 20130118 0000950123-11-078057.hdr.sgml : 20130118 20110816213137 ACCESSION NUMBER: 0000950123-11-078057 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110816 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LYONDELL CHEMICAL CO CENTRAL INDEX KEY: 0000842635 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL ORGANIC CHEMICALS [2860] IRS NUMBER: 954160558 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FORMER COMPANY: FORMER CONFORMED NAME: LYONDELL PETROCHEMICAL CO DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EQUISTAR CHEMICALS LP CENTRAL INDEX KEY: 0001081158 STANDARD INDUSTRIAL CLASSIFICATION: AGRICULTURE CHEMICALS [2870] IRS NUMBER: 760550480 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LYONDELL CHEMICAL TECHNOLOGY LP CENTRAL INDEX KEY: 0001164464 STANDARD INDUSTRIAL CLASSIFICATION: PETROLEUM REFINING [2911] IRS NUMBER: 541613415 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FORMER COMPANY: FORMER CONFORMED NAME: ARCO CHEMICAL TECHNOLOGY LP DATE OF NAME CHANGE: 20020104 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lyondell Refining CO LLC CENTRAL INDEX KEY: 0001370988 IRS NUMBER: 760321158 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FORMER COMPANY: FORMER CONFORMED NAME: Lyondell Refining CO LP DATE OF NAME CHANGE: 20060801 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lyondell Refining I, LLC CENTRAL INDEX KEY: 0001370995 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FORMER COMPANY: FORMER CONFORMED NAME: Lyondell Refining GP, LLC DATE OF NAME CHANGE: 20060801 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lyondell Chemical Technology 1 Inc. CENTRAL INDEX KEY: 0001370998 IRS NUMBER: 562561588 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lyondell Chemical Technology Management, Inc. CENTRAL INDEX KEY: 0001371047 IRS NUMBER: 232631289 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lyondell Chemical Properties, L.P. CENTRAL INDEX KEY: 0001371048 IRS NUMBER: 232836105 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY STREET STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY STREET STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lyondell Chemical Delaware CO CENTRAL INDEX KEY: 0001371049 IRS NUMBER: 510309094 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO GREENVILLE CROSSING STREET 2: 4001 KENNETT PIKE, SUITE 238 CITY: GREENVILLE STATE: DE ZIP: 19807 BUSINESS PHONE: 713-652-7200 MAIL ADDRESS: STREET 1: TWO GREENVILLE CROSSING STREET 2: 4001 KENNETT PIKE, SUITE 238 CITY: GREENVILLE STATE: DE ZIP: 19807 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Houston Refining LP CENTRAL INDEX KEY: 0001374330 IRS NUMBER: 760395303 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FORMER COMPANY: FORMER CONFORMED NAME: Lyondell-Citgo Refining LP DATE OF NAME CHANGE: 20060831 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lyondell Europe Holdings Inc. CENTRAL INDEX KEY: 0001437175 IRS NUMBER: 260547030 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lyondell Chimie France LLC CENTRAL INDEX KEY: 0001437188 IRS NUMBER: 231976967 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Basell North America Inc. CENTRAL INDEX KEY: 0001437417 IRS NUMBER: 510272090 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY STREET STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-303-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY STREET STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LyondellBasell Finance CO CENTRAL INDEX KEY: 0001442732 IRS NUMBER: 753260806 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Equistar GP, LLC CENTRAL INDEX KEY: 0001489325 IRS NUMBER: 271190908 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Equistar LP, LLC CENTRAL INDEX KEY: 0001489326 IRS NUMBER: 271191017 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LyondellBasell Acetyls Holdco, LLC CENTRAL INDEX KEY: 0001489344 IRS NUMBER: 271191133 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lyondell Chemical Overseas Services, Inc. CENTRAL INDEX KEY: 0001489345 IRS NUMBER: 954086869 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lyondell Chemical International Co CENTRAL INDEX KEY: 0001489346 IRS NUMBER: 510109803 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LyondellBasell Acetyls, LLC CENTRAL INDEX KEY: 0001489347 IRS NUMBER: 271191233 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY, STE. 700 STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY, STE. 700 STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LyondellBasell Industries N.V. CENTRAL INDEX KEY: 0001489393 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL ORGANIC CHEMICALS [2860] IRS NUMBER: 980646235 STATE OF INCORPORATION: P7 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY ST STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LyondellBasell F&F Holdco, LLC CENTRAL INDEX KEY: 0001489394 IRS NUMBER: 271191320 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 MCKINNEY STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 713-309-7200 MAIL ADDRESS: STREET 1: 1221 MCKINNEY STREET 2: SUITE 700 CITY: HOUSTON STATE: TX ZIP: 77010 CORRESP 1 filename1.htm corresp
(LOGO)
Via EDGAR and Federal Express
August 16, 2011
Pamela Long
Assistant Director
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:   Lyondell Chemical Company
Lyondell Basell Industries N.V.
Registration Statement on Form S-1
Filed June 24, 2011
File No. 333-175136
Ladies and Gentlemen:
     Set forth below are the responses of Lyondell Chemical Company, a Delaware corporation (“LCC”), LyondellBasell Industries N.V., an entity organized under the laws of The Netherlands (the “Company”) and the other registrants named in the Registration Statement (as defined below) (together with LCC and the Company, the “Registrants”) to comments received from the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the "Commission”) by letter dated July 20, 2011, with respect to the registration statement on Form S-1 initially filed by the Company with the Commission on June 24, 2011, File No. 333-175136 (the "Registration Statement”).
     Concurrently with the submission of this letter, we are filing through EDGAR Amendment No. 1 (“Amendment No. 1”) to our Registration Statement. For your convenience, we have hand delivered three full copies of Amendment No. 1, as well as three copies of Amendment No. 1 marked to show all changes made since the initial filing of the Registration Statement.
     For your convenience, each response is prefaced by the exact text of the Staff’s corresponding comment in bold, italicized text. All references to page numbers and captions correspond to Amendment No. 1 unless otherwise specified. All terms used but not otherwise defined herein have the definitions ascribed thereto in Amendment No. 1. In addition, where appropriate, we will incorporate the Staff’s comments in future filings we make with the Commission.
Registration Statement on Form S-1

 

 

Securities and Exchange Commission
August 16, 2011
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General
1.   As applicable, please address, in this Form S-1, the comments set forth in our letter, dated July 19, 2011, regarding your Form S-4 (333-175077) filed June 22, 2011. Please note that neither the Form S-4 nor the Form S-1 will be declared effective until all comments relevant to both registration statements have been resolved.
Response: The Company notes the Staff’s comment and directs the Staff to the Company’s responses contained in its letter dated August _, 2011, in response to the Commission’s letter dated July 19, 2011 regarding our S-4 Registration Statement (the “S-4 Comment Letter”). Additionally, the Company confirms that it has addressed all comments contained in the S-4 Comment Letter that are applicable to the Form S-1 in Amendment No. 1. Specifically, the Company has addressed comments numbered 6, 30 and 34 from the S-4 Comment Letter as described below. The Company notes that comments numbered 31, 32 and 33 from the S-4 Comment Letter are identical to comments numbered 8, 9 and 10, respectively, contained in the Staff’s letter relating to the Form S-1.
Risk Factors, page 12
  6.   In the introductory paragraph, we note your statement, “The risks described below are not the only risks facing us or that may materially adversely affect our business.” Please either remove this limitation on the scope of your risk factors or revise your disclosure to clarify, if true, that you have discussed all known material risk factors.
Response: We have revised our disclosure in Amendment No. 1 to clarify that all known material risk factors have been discussed. Please see page 5 of Amendment No. 1.
Signatures, page II-5
  30.   For each company that signs the registration statement, please ensure the principal executive officer, principal financial officer, and principal accounting officer or controllers sign in those capacities. In this regard, we note not all of these capacities are identified for the companies signing on pages II-9 through II-14, pages II-16 through II-17, page II-20, page II-24, and pages II-26 through II-27.
Response: We have revised our disclosure in the Registration Statement to identify the principal executive officer, principal financial officer and principal accounting officer for each Registrant. We further note that the principal executive officer, principal financial officer and

 

 

Securities and Exchange Commission
August 16, 2011
Page 3
principal accounting officer for each Registrant have signed the Registration Statement. Please see pages II-8 through II-28 of the Registration Statement.
Exhibit 5.2
  34.   Please have counsel revise its opinion to state that Vinson & Elkins may rely on it.
Response: Counsel to the Company has revised the opinion included as Exhibit 5.2 to Amendment No. 1 to state that our legal advisors may rely on it. Please see Exhibit 5.2.
Outside Front Cover Page of the Prospectus
2.   Please revise the outside front cover page of the prospectus to that it includes the information required by Item 501(b)(3) and (4) of Regulation S-k.
Response: The Company has made the requested revisions in Amendment No. 1.
Experts, page 92
3.   In the third paragraph, it appears as if you mean to reference PricewaterhouseCoopers Accountants N.V. instead of PricewaterhouseCoopers LLP. Please revise your disclosure as appropriate.
Response: The Company has made the requested revisions in Amendment No. 1.
Item 15. Recent Sales of Unregistered Securities, page II-3
4.   Please tell us what consideration you gave to discussing the issuance of the 11% senior secured notes due 2018 and the 8% senior secured notes due 2017 in this section.
Response: The Company has revised Item 15 in Amendment No. 1 to discuss the 11% and 8% notes as required by Item 701 of
Regulation S-K.
Item 17. Undertakings, page II-6

 

 

Securities and Exchange Commission
August 16, 2011
Page 4
5.   We note that you have provided the undertaking found in Item 512(i)(l) of Regulation S-K. Please tell us supplementally why you have not included the undertakings for Rule 430B, found in Item 512(a)(5) of Regulation S-K.
Response: The Company has included the undertakings in Amendment No. 1.
Exhibit 5.1
6.   The reference to the General Corporation Law of the State of Delaware in the penultimate paragraph should also include all applicable Delaware statutory provisions of law and the reported judicial decisions interpreting those laws. Please have counsel confirm supplementally that the reference to the Delaware General Corporation Law includes both statutory provisions and reported judicial decisions.
Response: Please see Exhibit 5.1 filed with Amendment No. 1. Cadwalader, Wickersham & Taft LLP (“Cadwalader”) has eliminated the reference to Delaware law in its opinion. The opinions are with respect to enforcement agreements governed by New York law and therefore the opinions are limited to New York law.
7.   As it is inappropriate for counsel to assume that the laws of the state governing the legality of the notes would be identical to the law of counsel’s home jurisdiction, please have counsel remove the last sentence of the penultimate paragraph on page 2 of the opinion. Additionally, please make arrangements to have counsel opine on the laws of the state of New York, which is the law governing the indenture.
Response: Please see Exhibit 5.1 filed with Amendment No. 1. The opinion of Cadwalader does not contain the noted assumption.
Exhibit 5.2
8.   In paragraph 3 on page 4, we note that counsel limits its opinion to the date “hereof.” Please note that depending on when the registration statement goes effective, counsel may need to file an updated opinion. In the alternative, counsel may remove the date limitation and file a new opinion with the next amendment.
Response: A newly dated opinion has been filed as Exhibit 5.2 to Amendment No. 1. An updated opinion will be filed before effectiveness, if necessary.

 

 

Securities and Exchange Commission
August 16, 2011
Page 5
9.   Please revise the first sentence of paragraph 4 on page 5 of the opinion to clarify that the opinion is issued in connection with the registration statement and to remove the statement that it cannot be disclosed to or relied upon by “any other person.” While we do not object to limiting the purpose of the opinion to its use in connection with the registration statement, counsel may not limit the persons who may rely on the opinion.
Response: Counsel to the Company has revised the opinion as requested. Please see Exhibit 5.2.
10.   Please have counsel revise its opinion to remove the assumptions contained in paragraphs 3(a), 3(b), 3(f), 3(g), 3(h), 3(i), 4(a), and 4(b) of Schedule 2 as these assumptions are inappropriate in light of counsel’s opinion. Note that we do not object to counsel stating that it is relying on representations made by LyondellBasell Industries N.V., and we do not object to an assumption that the indenture is the binding obligation of all parties other than LyondellBasell Industries N.V.
Response: Counsel to the Company has revised the opinion as requested, other than the deletion of assumption 4(a). Assumption 4(a) has been revised in a manner that we believe will be acceptable to the Staff. The intended assumption of 4(a) is that the Indenture is legal, valid and binding against all parties to the Indenture other than the Company, who is the Dutch Guarantor that is the basis of the opinion. We believe that it is standard for opinion givers to assume the enforceability of a contract against parties who are organized outside of the legal jurisdiction as to which the opinion giver is opining. Assumption 4(a) has been revised to clarify that this was the intent.
* * * * *
The Company acknowledges that:
  •   the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
 
  •   staff comments or changes to disclosure in response to comments do not foreclose the Commission from taking any action with respect to the filing; and
 
  •   the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

Securities and Exchange Commission
August 16, 2011
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     Please direct any questions that you have with respect to the foregoing or with respect to the Registration Statement or Amendment No. 1 to me at (713) 309-4953.
         
  Very truly yours,

LYONDELLBASELL INDUSTRIES N.V.
 		  
  By:     /s/ Brenton A. Pharis    
  Name:  Brenton A. Pharis  
  Title:  Counsel, Corporate & Securities   
 
cc: Jessica Dickerson, Staff Attorney, Securities and Exchange Commission

 

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