March 8, 2019

Scott A. Richardson
Chief Financial Officer
Celanese Corp
222 West Colinas Blvd, Suite 900N
Irving, Texas 75039-5421

       Re: Celanese Corp
           Form 10-K for Fiscal Year Ended December 31, 2018
           Filed February 7, 2019
           File No. 001-32410

Dear Mr. Richardson:

        We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment. In our comment, we may ask you to
provide us
with information so we may better understand your disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 10-K for Fiscal Year Ended December 31, 2018

26. Segment Information, page 123

1.    Please tell us whether the three businesses in the Acetyl Chain segment
(intermediate
      chemistry, emulsion polymers and ethylene vinyl acetate) are operating
segments
      aggregated into one reportable segment. In this regard, your disclosures
on page 124
      reference the criteria in ASC 280-10-50-11. However, your disclosure on
page 4 indicates
      that the newly created Acetyl Chain reportable segment is also an
operating segment. If
      the three businesses are individual operating segments, please provide us
with your
      detailed analysis of the aggregation requirements in ASC 280-10-50-11.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.
 Scott A. Richardson
Celanese Corp
March 8, 2019
Page 2

      You may contact Tracey Houser, Staff Accountant, at (202) 551-3736, or Al
Pavot, Staff
Accountant, at (202) 551-3738 with any questions.



                                                         Sincerely,
FirstName LastNameScott A. Richardson
                                                         Division of
Corporation Finance
Comapany NameCelanese Corp
                                                         Office of
Manufacturing and
March 8, 2019 Page 2                                     Construction
FirstName LastName