SEC Comment Letter 0000000000-24-001808 to Element Solutions Inc (ESI) (CIK 0001590714) (ESI)
Element Solutions Inc (ESI) (CIK 0001590714)
Date: Feb. 15, 2024 · CIK: 0001590714 · Accession: 0000000000-24-001808
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File numbers found in text: 001-36272
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United States securities and exchange commission logo
February 15, 2024
Carey Dorman
Executive Vice President, Chief Financial Officer
Element Solutions Inc
500 East Broward Boulevard
Suite 1860
Fort Lauderdale, Florida 33394
Re:Element Solutions Inc
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-36272
Dear Carey Dorman:
We have completed our review of your filing. 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 Industrial Applications and
Services