HEXION U.S. FINANCE CORP.
HEXION NOVA SCOTIA FINANCE, ULC
180 East Broad Street
Columbus, Ohio 43215
May 6, 2010
BY EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Attention: | Pamela Long, Assistant Director Jessica Kane, Staff Attorney Craig Slivka, Special Counsel | |
| Re: | Request for Effectiveness for Hexion U.S. Finance Corp. and Hexion Nova Scotia Finance, ULC Registration Statement on Form S-4 (File No. 333-165773) | |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Hexion U.S. Finance Corp. and Hexion Nova Scotia Finance, ULC hereby request acceleration of the effectiveness of the above-referenced Registration Statement to 11:00 AM, EDT, on May 7, 2010, or as soon thereafter as possible. We confirm that we are aware of our responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the above-referenced Registration Statement.
Very truly yours,
HEXION U.S. FINANCE CORP. HEXION NOVA SCOTIA FINANCE, ULC | ||
| By: | /s/ Ellen G. Berndt | |
Ellen G. Berndt Secretary | ||
