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May 3, 2005
015661.0183
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Filing Desk
| Re: | Registration Statement on Form S-3 of Westlake Chemical Corporation |
Ladies and Gentlemen:
On behalf of Westlake Chemical Corporation (the “Company”), we transmit herewith for electronic filing via the EDGAR system under the Securities Act of 1933, as amended, a Registration Statement on Form S-3 of the Company.
Please contact Timothy S. Taylor (713.229.1184) or James H. Mayor (713.229.1749) of the firm Baker Botts L.L.P., counsel to the Company, with any questions or comments you may have regarding the enclosed. In addition, please send copies of all written correspondence with the Company directly to Mr. J. David Kirkland, Baker Botts L.L.P., One Shell Plaza, 910 Louisiana Street, Houston, Texas 77002 (fax number: 713.229.7701).
Very truly yours,
BAKER BOTTS L.L.P. | ||
| By: | /s/ JOSHUA K. HANCOCK | |
Joshua K. Hancock | ||
| cc: | Mr. Stephen Wallace |
Westlake Chemical Corporation
Mr. J. David Kirkland
Mr. Timothy S. Taylor
Mr. James H. Mayor
Mr. Patrick F. Whitman
Baker Botts L.L.P.