<SEC-DOCUMENT>0001193125-14-012191.txt : 20140616
<SEC-HEADER>0001193125-14-012191.hdr.sgml : 20140616
<ACCEPTANCE-DATETIME>20140115171805
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-14-012191
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140115

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Platform Specialty Products Corp
		CENTRAL INDEX KEY:			0001590714
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS CHEMICAL PRODUCTS [2890]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5200 BLUE LAGOON DRIVE, SUITE 855
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33126
		BUSINESS PHONE:		203-575-5850

	MAIL ADDRESS:	
		STREET 1:		5200 BLUE LAGOON DRIVE, SUITE 855
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33126
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>SEC Response Letter</TITLE>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:16pt; font-family:Times New Roman" ALIGN="center"><B>Greenberg Traurig, P.A. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">401 E. Las Olas Blvd. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Suite 2000
</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Ft. Lauderdale, FL 33301 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(954) 768-8255 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><U>Platform
Specialty Products Corporation </U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><U>Registration Statement on Form S-4 </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><U>File No.&nbsp;333-192778 </U></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">January 15, 2014 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ms.&nbsp;Anagnosti: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of Platform Specialty Products Corporation (the &#147;<U>Company</U>&#148;), we hereby respond to the comments provided by the Staff
(the &#147;<U>Staff</U>&#148;) of the Securities and Exchange Commission (the &#147;<U>Commission</U>&#148;) in its letter dated January&nbsp;13, 2014 (the &#147;<U>Comment Letter</U>&#148;). The Company has previously submitted to the Securities
and Exchange Commission (the &#147;<U>Commission</U>&#148;), via EDGAR, Amendment No.&nbsp;1 to its Registration Statement on Form S-4 (the &#147;<U>Registration Statement</U>&#148;). This letter, together with Amendment No.&nbsp;2 to the
Registration Statement on Form S-4 filed on the date hereof (as amended, the &#147;<U>Amendment</U>&#148;), sets forth the Company&#146;s responses to the comments contained in the Comment Letter relating to the Registration Statement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Set forth below in bold font are the comments of the Staff contained in the Comment Letter and immediately below each comment is the response
of the Company with respect thereto or a statement identifying the location in the Amendment of the requested disclosure or revised disclosure. Where requested, supplemental information is provided. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Four clean copies of the Amendment, and four copies that are marked to show changes from the originally submitted Registration Statement, are
enclosed for your convenience with three By-Hand copies of this letter. Page references in the Company&#146;s responses are to pages in the marked copy of the Amendment. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">1 </P>


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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Executive Compensation, page 97 </U></B></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B></B>1.</TD>
<TD ALIGN="left" VALIGN="top"><B>Please update compensation disclosure for fiscal year ended December&nbsp;31, 2013. </B></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The
Company acknowledges the Staff&#146;s comment. The Company has revised its disclosure on page [97] of the Amendment to include updated compensation disclosure for fiscal year ended December&nbsp;31, 2013, to the extent it is currently calculable.
The Company has added additional disclosure on page [97] of the Amendment stating that the compensation disclosure for fiscal year ended December&nbsp;31, 2013 that is not currently calculable is expected to be determined by March&nbsp;31, 2014 when
the Company files its annual report on Form 10-K for the year ended December&nbsp;31, 2013. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Material U.S. Federal Income Tax Consequences of the
Merger and Domestication, page 126 </U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Effect of Section&nbsp;367, page 128 </U></B></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B></B>2.</TD>
<TD ALIGN="left" VALIGN="top"><B>We note your response to comment six in our letter dated December&nbsp;23, 2013. Please include a summary of your response in your disclosure. To the extent that you will be subject to the reporting requirements of
the Exchange Act at the time the results of the E&amp;P Analysis will become available, please advise whether you intend to also file a Form 8-K disclosing the results of this analysis. </B></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the Staff&#146;s comment. The Company has revised its disclosure on page [129] of the Amendment to include the
requested disclosure. To the extent that the Company will be subject to the reporting requirements of the Securities Exchange Act of 1934, as amended, at the time the results of the E&amp;P Analysis become available, the Company intends to also file
a Form 8-K disclosing the results of this analysis. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Change in Platform&#146;s Certifying Accountant, page 134 </U></B></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>3.</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Please revise your disclosure to specifically disclose the date that PricewaterhouseCoopers LLP (United Kingdom) resigned. Please also update bullet point (a)&nbsp;regarding any reportable events or disagreements
with the former accountant to include the period through the effective date of resignation. Please obtain and file an updated Exhibit 16 letter from the former accountants stating whether the accountant agrees with these revised statements regarding
the change in accountant in your amended Form S-4. Refer to Item&nbsp;304 of Regulation S-K. </B></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges
the Staff&#146;s comment. The Company has (i)&nbsp;revised its disclosure on pages [134-5] of the Amendment to include the requested disclosure and (ii)&nbsp;obtained and filed an updated Exhibit 16 letter from the former accountants. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>


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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any questions, please feel free to contact either Donn Beloff at (954)&nbsp;768-8283
or Kara MacCullough at (954)&nbsp;768-8255. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Sincerely, </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">/s/ Kara L MacCullough </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Kara L MacCullough </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">cc:</TD>
<TD ALIGN="left" VALIGN="top">Daniel H. Leever </TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Frank Monteiro </TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">3 </P>

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