| Valvoline
100 Valvoline Way Lexington, KY 40509 Tel: 859 357-2591, Fax: 859 357-2626 jmodaniel@valvoline.com valvoline.com |
Julie M. O’Daniel
Senior Vice President, Chief Legal Officer
and Corporate Secretary
July 13, 2020
VIA EDGAR
Ms. Liz Packebusch
Attorney-Advisor
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549-7010
Re: | Valvoline Inc. |
Registration Statement on Form S-4 (File No. 333-238971) |
Dear Ms. Packebusch:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Valvoline Inc. and its subsidiary guarantor co-registrants named in the above-referenced Registration Statement on Form S-4 (collectively, the “Company”) respectfully request that the effective date of the Company’s Registration Statement on Form S-4 (File No. 333-238971) (the “Registration Statement”) be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective at 4:00 p.m. Eastern Time on July 15, 2020 or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Harald Halbhuber of Shearman & Sterling LLP at (212) 848-7150.
[Signature Page Follows]
Very truly yours,
VALVOLINE INC.
By: | /s/ Julie M. O’Daniel | |||
Name: | Julie M. O’Daniel | |||
Title: | Senior Vice President, Chief Legal Officer and Corporate Secretary |
VALVOLINE BRANDED FINANCE, INC.
FUNDING CORP. I
By: | /s/ Lynn P. Freeman | |||
Name: | Lynn P. Freeman | |||
Title: | President, Assistant Treasurer and Director of Valvoline Branded Finance, Inc. and Funding Corp. I |
VALVOLINE US LLC
VALVOLINE LLC
VALVOLINE LICENSING AND INTELLECTUAL PROPERTY LLC
VALVOLINE INTERNATIONAL HOLDINGS INC.
VALVOLINE INTERNATIONAL, INC.
VIOC FUNDING, INC.
OCH INTERNATIONAL, INC.
VALVOLINE INSTANT OIL CHANGE FRANCHISING, INC.
RELOCATION PROPERTIES MANAGEMENT LLC
OCHI ADVERTISING FUND LLC
OCHI HOLDINGS LLC
OCHI HOLDINGS II LLC
By: | /s/ Jason L. Thompson | |||
Name: | Jason L. Thompson | |||
Title: | Vice President and Treasurer of Valvoline LLC, Valvoline US LLC, Valvoline Licensing and Intellectual Property LLC, Valvoline International Holdings Inc., Valvoline International, Inc., VIOC Funding, Inc., OCH International, Inc., Valvoline Instant Oil Change Franchising, Inc., Relocation Properties Management LLC, OCHI Advertising Fund LLC, OCHI Holdings LLC and OCHI Holdings II LLC |