<SEC-DOCUMENT>0000930413-16-008122.txt : 20161006
<SEC-HEADER>0000930413-16-008122.hdr.sgml : 20161006
<ACCEPTANCE-DATETIME>20160907161947
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000930413-16-008122
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160907

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AdvanSix Inc.
		CENTRAL INDEX KEY:			0001673985
		STANDARD INDUSTRIAL CLASSIFICATION:	PLASTICS, MATERIALS, SYNTH RESINS & NONVULCAN ELASTOMERS [2821]
		IRS NUMBER:				812525089
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		115 TABOR ROAD
		CITY:			MORRIS PLAINS
		STATE:			NJ
		ZIP:			07950
		BUSINESS PHONE:		973-455-2090

	MAIL ADDRESS:	
		STREET 1:		115 TABOR ROAD
		CITY:			MORRIS PLAINS
		STATE:			NJ
		ZIP:			07950
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right">September 7, 2016</P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">100 F Street N.E.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549-3628</P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><U>AdvanSix Inc.</U><BR>
<U>Form 10</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><U>File No. 001-37774</U></P>

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

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;In accordance with Rule 12d1-2 promulgated
under the Securities Exchange Act of 1934, as amended, AdvanSix Inc. (the &ldquo;<U>Company</U>&rdquo;)&nbsp;hereby respectfully
requests that the effective date of its Registration Statement on Form 10 (File No. 001-37774) be accelerated by the Securities
and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) to 5:00 p.m., New York City time, on September 8, 2015, or as soon
thereafter as practicable.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">The Company hereby acknowledges that:</P>

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<TD STYLE="width: 36pt"></TD><TD STYLE="width: 24pt"><FONT STYLE="font-family: Symbol">&#183;</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: 12pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 24pt"><FONT STYLE="font-family: Symbol">&#183;</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 from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and</TD></TR></TABLE>

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<TD STYLE="width: 36pt"></TD><TD STYLE="width: 24pt"><FONT STYLE="font-family: Symbol">&#183;</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: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">It would be appreciated if, as soon as
the Registration Statement is declared effective, you would so inform Eric L. Schiele at (212) 474-1788 or Katerina M. Novak at
(212) 474-1884, with written confirmation sent to the address listed on the cover of the Registration Statement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 228pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 228pt"></P>

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<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">Sincerely,</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 25%">&nbsp;</TD>
    <TD STYLE="width: 27%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="width: 42%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">AdvanSix Inc</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">By:</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid">/s/ Erin N. Kane</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">Name:&nbsp;&nbsp;&nbsp;&nbsp;Erin N. Kane</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">Title:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer</TD></TR>
</TABLE>


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