DOW INC.
2211 H.H. Dow Way
Midland, Michigan 48674
March 11, 2019
VIA EDGAR
Amanda Ravitz
Assistant Director
Office of Manufacturing and Construction
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Dow Inc. |
Registration Statement on Form 10-12B |
File No. 001-38646 |
Dear Ms. Ravitz:
Reference is made to the Registration Statement on Form 10 (File No. 001-38646) (as amended to date, the “Registration Statement”), filed by Dow Inc. (the “Company”) with the U.S. Securities and Exchange Commission (the “Commission”).
The Company hereby respectfully requests that the effective date for the Registration Statement be accelerated to 5 p.m., Eastern time, on March 12, 2019, or as soon as practicable thereafter, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 promulgated thereunder.
If the staff of the Commission has any questions or comments concerning this letter, or if you require any additional information, please feel free to contact Michael J. Aiello of Weil, Gotshal & Manges LLP (“Weil”) at (212) 310-8552 or Sachin Kohli of Weil at (212) 310-8294. The Company requests that it be notified of the effectiveness of the Registration Statement by a telephone call to either Mr. Aiello or Mr. Kohli and that such effectiveness also be confirmed in writing.
[Remainder of Page Intentionally Left Blank]
| Very truly yours, | ||
| DOW INC. | ||
| By: | /s/ Amy E. Wilson | |
| Name: Amy E. Wilson | ||
| Title: Secretary | ||
