SEC Company Response from WESTLAKE CORP (WLK) (CIK 0001262823) (WLK) — Dec 16, 2005
WESTLAKE CORP (WLK) (CIK 0001262823)
Date: Dec. 16, 2005 · CIK: 0001262823 · Accession: 0001193125-05-244198
AI Filing Summary & Sentiment
File numbers found in text: 333-124581
Referenced dates: November 30, 2005
Letter
Acceleration Request
Westlake Chemical Corporation
2801 Post Oak Boulevard, Suite 600
Houston, Texas 77056
December 16, 2005
Via EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Brigitte Lippmann
Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3
(Registration Statement No. 333-124581)
Ladies and Gentlemen:
Westlake Chemical Corporation, a Delaware corporation (the “Registrant”), hereby requests that pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the effectiveness of its Registration Statement on Form S-3 (Registration Statement No. 333-124581) be accelerated so that the Registration Statement will become effective on December 19, 2005, at 1:00 p.m., Eastern time, or as soon thereafter as practicable.
Very truly yours,
WESTLAKE CHEMICAL CORPORATION
By:
/s/ Stephen Wallace
Stephen Wallace
Vice President, General Counsel and
Corporate Secretary
cc: Mr. J. David Kirkland, Jr.
Mr. Timothy S. Taylor
Baker Botts L.L.P.
Westlake Chemical Corporation
2801 Post Oak Boulevard, Suite 600
Houston, Texas 77056
December 16, 2005
Via EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Brigitte Lippmann
Re: Acknowledgments Related to Westlake Chemical Corporation’s Request for Acceleration of
Effectiveness of Registration Statement on Form S-3 (Registration No. 333-124581)
Ladies and Gentlemen:
In response to the closing comments of the Staff of the Division of Corporation Finance contained in the letter dated November 30, 2005 from Pamela A. Long, Assistant Director, with respect to the Registration Statement on Form S-3 (Registration Statement No. 333-124581), originally filed on May 3, 2005 by Westlake Chemical Corporation (the “Company”), the Company hereby acknowledges in connection with its response to the staff’s comments that:
•
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
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
•
the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
WESTLAKE CHEMICAL CORPORATION
Show Raw Text
CORRESP 1 filename1.htm Acceleration Request Westlake Chemical Corporation 2801 Post Oak Boulevard, Suite 600 Houston, Texas 77056 December 16, 2005 Via EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Ms. Brigitte Lippmann Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (Registration Statement No. 333-124581) Ladies and Gentlemen: Westlake Chemical Corporation, a Delaware corporation (the “Registrant”), hereby requests that pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the effectiveness of its Registration Statement on Form S-3 (Registration Statement No. 333-124581) be accelerated so that the Registration Statement will become effective on December 19, 2005, at 1:00 p.m., Eastern time, or as soon thereafter as practicable. Very truly yours, WESTLAKE CHEMICAL CORPORATION By: /s/ Stephen Wallace Stephen Wallace Vice President, General Counsel and Corporate Secretary cc: Mr. J. David Kirkland, Jr. Mr. Timothy S. Taylor Baker Botts L.L.P. Westlake Chemical Corporation 2801 Post Oak Boulevard, Suite 600 Houston, Texas 77056 December 16, 2005 Via EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Ms. Brigitte Lippmann Re: Acknowledgments Related to Westlake Chemical Corporation’s Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (Registration No. 333-124581) Ladies and Gentlemen: In response to the closing comments of the Staff of the Division of Corporation Finance contained in the letter dated November 30, 2005 from Pamela A. Long, Assistant Director, with respect to the Registration Statement on Form S-3 (Registration Statement No. 333-124581), originally filed on May 3, 2005 by Westlake Chemical Corporation (the “Company”), the Company hereby acknowledges in connection with its response to the staff’s comments that: • should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • 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 • the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, WESTLAKE CHEMICAL CORPORATION By: /s/ Stephen Wallace Stephen Wallace Vice President, General Counsel and Corporate Secretary cc: Mr. J. David Kirkland, Jr. Mr. Timothy S. Taylor Baker Botts L.L.P.