BCP Caylux Holdings Luxembourg S.C.A.
8-10 Rue Mathias Hardt, L-1717 Luxembourg
Grand-Duchy of Luxembourg
December 3, 2004
Pamela A. Long
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: BCP Caylux Holdings Luxembourg S.C.A., BCP Crystal Holdings Ltd. 2
- Registration Statement on Form S-4 (File No. 333-117387)
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Dear Ms. Long:
Reference is made to the above mentioned registration statement (the
"Registration Statement") filed by BCP Caylux Holdings Luxembourg S.C.A. and
BCP Crystal Holdings Ltd. 2 (collectively, the "Registrants") on July 15,
2004, and amended on September 13, 2004. In connection with the internal
restructuring that we have previously discussed with you, pursuant to Rule 477
of the Securities Act of 1933, as amended, the Registrants hereby request the
withdrawal of the Registration Statement. The Registrants have not sold any
securities in connection with the proposed offering. As we have discussed with
you, the successor Registrant issuer, together with the successor Registrant
parent guarantor and the new subsidiary guarantors, will shortly file a new
registration statement and will pursue the exchange offer contemplated in the
Registration Statement.
If you have any questions regarding this, please do not hesitate to
contact Edward P. Tolley III (212-455-3189) or Igor Fert (212-455-2255) of
Simpson Thacher & Bartlett LLP.
Very truly yours,
BCP CAYLUX HOLDINGS LUXEMBOURG S.C.A.
By: BCP CAYLUX HOLDINGS LTD. 1,
its Manager
By: /s/ Benjamin J. Jenkins
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Name: Benjamin J. Jenkins
Title: Authorized Person
CELANESE HOLDINGS LLC,
as successor to BCP Crystal Holdings
Ltd. 2
By: /s/ Benjamin J. Jenkins
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Name: Benjamin J. Jenkins
Title: Manager
cc: Edward P. Tolley III
Igor Fert