February 15, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Re: | A. Schulman, Inc. |
Registration Statement on Form S-4 (File No. 333-214278)
Ladies and Gentlemen:
On behalf of A. Schulman, Inc., a Delaware corporation (the “Company”), and Bayshore Industrial, L.L.C., Bulk Molding Compounds, Inc., Citadel Intermediate Holdings, LLC, Citadel Plastics Holdings, Inc., HGGC Citadel Plastics Holdings, Inc., HGGC Citadel Plastics Intermediate Holdings, Inc., HPC Holdings, LLC, ICO-Schulman, LLC, ICO Global Services, Inc., ICO P&O, Inc., ICO Polymers, Inc., ICO Polymers North America, Inc., ICO Technology, Inc., LPI Holding Company, Lucent Polymers Inc., Premix, Inc., Premix Holding Company, The Matrixx Group, Incorporated and Wedco Technology, Inc. (collectively, the “Guarantors” and, together with the Company, the “Registrants”), the undersigned hereby request, pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration Statement on Form S-4 (File No. 333-214278), as amended (the “Registration Statement”), of the Registrants be declared effective at noon on Friday, February 17, 2017, or as soon thereafter as practicable. The Company respectfully requests that you notify Kimberly J. Pustulka of such effectiveness by a telephone call to (216) 586-7002.
[Signature page follows]
Please contact Kimberly J. Pustulka of Jones Day at (216) 586-7002 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
Very truly yours, | ||
| A. SCHULMAN, INC. | ||
| By: | /s/ John W. Richardson | |
| Name: John W. Richardson | ||
| Title: Executive Vice President, Chief | ||
| Financial Officer | ||
| BAYSHORE INDUSTRIAL, L.L.C. | ||
| BULK MOLDING COMPOUNDS, INC. | ||
| CITADEL INTERMEDIATE HOLDINGS, LLC | ||
| CITADEL PLASTICS HOLDINGS, INC. | ||
| HGGC CITADEL PLASTICS HOLDINGS, INC. | ||
| HGGC CITADEL PLASTICS INTERMEDIATE | ||
| HOLDINGS, INC. | ||
| HPC HOLDINGS, LLC | ||
| ICO-SCHULMAN, LLC | ||
| ICO GLOBAL SERVICES, INC. | ||
| ICO P&O, INC. | ||
| ICO POLYMERS, INC. | ||
| ICO POLYMERS NORTH AMERICA, INC. | ||
| ICO TECHNOLOGY, INC. | ||
| LPI HOLDING COMPANY | ||
| LUCENT POLYMERS INC. | ||
| PREMIX, INC. | ||
| PREMIX HOLDING COMPANY | ||
| THE MATRIXX GROUP, INCORPORATED | ||
| WEDCO TECHNOLOGY, INC. | ||
| By: | /s/ Andrean R. Horton | |
| Name: Andrean R. Horton | ||
| Title: Secretary | ||
cc: Kimberly J. Pustulka, Esq.
[Signature Page to Request for Effectiveness Letter]