SIMPSON THACHER & BARTLETT LLP 425 LEXINGTON AVENUE NEW YORK, N.Y. 10017-3954 (212) 455-2000 FACSIMILE (212) 455-2502 DIRECT DIAL NUMBER E-MAIL ADDRESS September 26, 2005 Re: Celanese Corporation - Amendment No. 1 to the Registration Statement on Form S-1, File No. 333-127902 ------------------------------------------------------- Securities and Exchange Commission Mail Stop 7010 450 Fifth Street, N.W. Washington, DC 20549 Attn.: Lesli Sheppard Dear Ms. Sheppard: On behalf of Celanese Corporation (the "Registrant") we hereby submit for your review and comment (1) three courtesy copies of Amendment No. 1 to the above-referenced Registration Statement (the "Registration Statement"), as filed by the Registrant with the Securities and Exchange Commission on September 26, 2005, marked to show changes from the Registration Statement, as filed by the Registrant with the Securities and Exchange Commission on August 26, 2005, and (2) three copies of the letter, as filed by the Registrant with the Securities and Exchange Commission on September 26, 2005, providing responses to the comment letter of the staff of the Securities and Exchange Commission, dated September 16, 2005, relating to the initial filing of the Registration Statement. We are Securities and Exchange Commission -2- September 26, 2005 also sending courtesy copies of Amendment No. 1 and the response letter to Chris Edwards under separate cover. If we can be of any further assistance, please do not hesitate to contact Ed Tolley (212-455-3189) or Igor Fert (212-455-2255). Sincerely, /s/ Simpson Thacher & Bartlett LLP Simpson Thacher & Bartlett LLP Enclosures cc: Chris Edwards
Celanese (CE) S-1/AIPO registration (amended)
Filed: 26 Sep 05, 12:00am