<SEC-DOCUMENT>0001571049-16-014182.txt : 20160627
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<ACCEPTANCE-DATETIME>20160425152912
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ACCESSION NUMBER:		0001571049-16-014182
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160425

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Ingevity Corp
		CENTRAL INDEX KEY:			0001653477
		STANDARD INDUSTRIAL CLASSIFICATION:	CHEMICALS & ALLIED PRODUCTS [2800]
		IRS NUMBER:				474027764
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5255 VIRGINIA AVENUE
		CITY:			NORTH CHARLESTON
		STATE:			SC
		ZIP:			29406
		BUSINESS PHONE:		8437402300

	MAIL ADDRESS:	
		STREET 1:		5255 VIRGINIA AVENUE
		CITY:			NORTH CHARLESTON
		STATE:			SC
		ZIP:			29406
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><B>INGEVITY CORPORATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">5255 Virginia Avenue</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">North Charleston, SC 29406</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">April 25, 2016</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Jay Ingram</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Legal Branch Chief</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">U.S. Securities &amp; Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Re: Ingevity Corporation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.90in"><B>Amended Registration Statement on Form 10-12B</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.90in"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.90in"><B>File No. 001-37586</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Dear Mr. Ingram:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Reference is made to the Registration
Statement on Form 10 (File No. <U>001-37586</U>) (as amended to date, the &ldquo;<U>Registration Statement</U>&rdquo;), filed by
Ingevity Corporation (the &ldquo;<U>Company</U>&rdquo;) with the U.S. Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">WestRock Company
(&ldquo;<U>WestRock</U>&rdquo;) has set May 4, 2015 as the record date for the distribution of the shares of common stock of
the Company, which is scheduled to occur at 11:59 p.m., Eastern time, on May 15, 2016. WestRock and the Company would like to
make the information statement filed as an exhibit to the Registration Statement available to the stockholders of the Company
as soon as possible. Accordingly, the Company hereby requests that the effective date for the Registration Statement be
accelerated to 4:30 p.m., Eastern time, on April 25, 2016, 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 thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">In connection with this request, the
Company hereby acknowledges that:</P>

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<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>should the Commission or the Staff of the Commission (the &ldquo;<U>Staff</U>&rdquo;), acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does
not relieve the company</TD></TR></TABLE>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 1.5in">from its full responsibility for the adequacy and accuracy
of the disclosure in the filing; and</P>

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<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">If the Staff has any questions or comments
concerning this letter, or if you require any additional information, please feel free to contact Gregory E. Ostling of Wachtell,
Lipton, Rosen &amp; Katz at (212) 403-1364. We request that we be notified of the effectiveness of the Registration Statement by
a telephone call to Mr. Ostling and that such effectiveness also be confirmed in writing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">INGEVITY CORPORATION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">By: <U>&#9;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Katherine
Pryor
Burgeson&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">Name: Katherine Pryor Burgeson</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">Title: Senior Vice President, General Counsel and Secretary</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>


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