Hexion Inc.
180 East Broad Street
Columbus, Ohio 43215
December 13, 2016
VIA EDGAR
Mr. John Cash
Accounting Branch Chief
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Re: | Hexion Inc. |
Form10-K for the Year Ended December 31, 2015
Filed March 14, 2016
Form8-K
Filed November 14, 2016
FileNo. 1-71
Dear Mr. Cash:
Hexion Inc. (the “Company”) hereby acknowledges receipt of the comment letter dated December 6, 2016 (the “Comment Letter”) from the staff (the “Staff”) of the Securities and Exchange Commission concerning the above captioned Form10-K andForm 8-K.
As discussed on December 12, 2016 between a member of the Staff and David S. Huntington, the Company intends to file its written response to the Comment Letter no later than January 3, 2017. Please contact David S. Huntington at (212)373-3124 of Paul, Weiss, Rifkind, Wharton & Garrison LLP should you have any questions or comments regarding this letter.
Very truly yours,
/s/ George F. Knight
George F. Knight
Executive Vice President and Chief
Financial Officer
cc: | Douglas A. Johns, Esq., Hexion Inc. |
David S. Huntington, Esq., Paul, Weiss, Rifkind, Wharton & Garrison LLP