<SEC-DOCUMENT>0001193125-17-083810.txt : 20170425
<SEC-HEADER>0001193125-17-083810.hdr.sgml : 20170425
<ACCEPTANCE-DATETIME>20170315170857
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-083810
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170315

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WESTLAKE CHEMICAL CORP
		CENTRAL INDEX KEY:			0001262823
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL ORGANIC CHEMICALS [2860]
		IRS NUMBER:				760346924
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2801 POST OAK BLVD
		STREET 2:		SUITE 600
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		713-960-9111

	MAIL ADDRESS:	
		STREET 1:		2801 POST OAK BLVD
		STREET 2:		SUITE 600
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<TITLE>CORRESP</TITLE>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>WESTLAKE CHEMICAL CORPORATION </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>2801 Post Oak Boulevard, Suite 600 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Houston, Texas 77056 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">March&nbsp;15, 2017 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I>Via EDGAR transmission
</I></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F. Street, N.E.
</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549-3561 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top">Westlake Chemical Corporation </TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Registration Statement on Form S-4 </TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Filed March&nbsp;13, 2017 </TD></TR></TABLE>
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<TD ALIGN="left" VALIGN="top">File No.&nbsp;333-216662 </TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In connection with the above referenced Registration Statement (the &#147;<B><I>Registration Statement</I></B>&#148;) relating to the
registration by Westlake Chemical Corporation (the &#147;<B><I>Registrant</I></B>&#148;) under the Securities Act of 1933, as amended (the &#147;<B><I>Securities Act</I></B>&#148;), of $624,793,000 aggregate principal amount of the Registrant&#146;s
4.625% Senior Notes due 2021, $433,793,000 aggregate principal amount of the Registrant&#146;s 4.875% Senior Notes due 2023, $750,000,000 aggregate principal amount of the Registrant&#146;s 3.600% Senior Notes due 2026 and $700,000,000 aggregate
principal amount of the Registrant&#146;s 5.000% Senior Notes due 2046 (the &#147;<B><I>Exchange Notes</I></B>&#148;) to be offered by the Registrant in exchange (the &#147;<B><I>Exchange Offer</I></B>&#148;) for a like principal amount of the
Registrant&#146;s issued and outstanding 4.625% Senior Notes due 2021, 4.875% Senior Notes due 2023, 3.600% Senior Notes due 2026 and 5.000% Senior Notes due 2046, the Registrant hereby confirms and represents as follows: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I></I>1. The Registrant is registering the Exchange Offer in reliance on the position of the staff of the Securities and Exchange Commission
(the &#147;<I></I><B><I>Staff</I></B><I></I>&#148;) set forth in <I>Exxon Capital Holdings Corporation</I>, SEC No-Action Letter (available May&nbsp;13, 1988), <I>Morgan Stanley&nbsp;&amp; Co. Incorporated</I>, SEC No-Action Letter (available
June&nbsp;5, 1991) and <I>Shearman&nbsp;&amp; Sterling</I>, SEC No-Action Letter (available July&nbsp;2, 1993) and similar no-action letters (collectively, the &#147;<I></I><B><I>SEC No-Action Letters</I></B><I></I>&#148;).<I> </I></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">2. The Registrant has not entered into any arrangement or understanding with any person who will receive Exchange Notes in the Exchange Offer
to distribute those Exchange Notes following completion of the Exchange Offer. The Registrant is not aware of any person that will participate in the Exchange Offer with a view to distribute the Exchange Notes. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">3. The Registrant will disclose to each person participating in the Exchange Offer that if such participant acquires the Exchange Notes for
the purpose of distributing them, such person (a)&nbsp;cannot rely on the Staff&#146;s interpretive position expressed in the SEC No-Action Letters, and (b)&nbsp;must comply with the registration and prospectus delivery requirements of the
Securities Act, in order to resell Exchange Notes, and be identified as an underwriter in the prospectus. </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">4. The Registrant will include in the letter of transmittal an acknowledgement to be executed by
each person participating in the Exchange Offer that such participant does not intend to engage in a distribution of the Exchange Notes. In addition, the Registrant will include in the letter of transmittal an acknowledgement for each person that is
a broker-dealer exchanging securities it acquired for its own account as a result of market-making activities or other trading activities that such broker-dealer will satisfy any prospectus delivery requirements in connection with any resale of
Exchange Notes received pursuant to the Exchange Offer. The letter of transmittal will also include a statement to the effect that by so acknowledging and by delivering a prospectus, a broker-dealer will not be deemed to admit that it is an
&#147;underwriter&#148; within the meaning of the Securities Act. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Terms used and not defined in this letter have the meanings given such
terms in the prospectus forming a part of the Registration Statement. Please contact Timothy S. Taylor of Baker Botts L.L.P. at (713)&nbsp;229-1184 with any questions or comments regarding the foregoing. </P>

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<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Very truly yours,</P></TD></TR>
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<TD HEIGHT="16" COLSPAN="3"></TD></TR>
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<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Westlake Chemical Corporation</B></P></TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">By:</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ L. Benjamin Ederington</P></TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">L. Benjamin Ederington</TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Vice President, General Counsel,</TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Chief Administrative Officer and Secretary</TD></TR>
</TABLE></DIV> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top">Julia Feng </TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Westlake Chemical Corporation </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Timothy Taylor </TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Baker Botts L.L.P. </TD></TR></TABLE>
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