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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

AI Filing Summary & Sentiment

File numbers found in text: 001-36272

Date
February 15, 2024
Author
Not clearly detected
Form
UPLOAD
Company
Element Solutions Inc (ESI) (CIK 0001590714)

Letter

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

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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