SEC Comment Letter for Huntsman CORP (HUN) (CIK 0001307954) (HUN) — Jan 21, 2022
Huntsman CORP (HUN) (CIK 0001307954)
Date: Jan. 21, 2022 · CIK: 0001307954 · Accession: 0000000000-22-000797
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File numbers found in text: 001-32427, 333-85141
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United States securities and exchange commission logo
January 20, 2022
Phil Lister
Chief Financial Officer
Huntsman CORP
10003 Woodloch Forest Dr.
The Woodlands, TX 77380
Re:Huntsman Corporation
Form 10-K for the Fiscal Year Ended December 31, 2020
Filed February 12, 2021
File No. 333-85141
Huntsman International LLC
Form 10-K for the Fiscal Year Ended December 31, 2020
Filed February 12, 2021
File No. 001-32427
Dear Mr. Lister:
We have completed our review of your filings. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Life Sciences