0001193125-13-348853.txt : 20131001 0001193125-13-348853.hdr.sgml : 20131001 20130828060734 ACCESSION NUMBER: 0001193125-13-348853 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20130828 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TiO2 Corp Pty Ltd CENTRAL INDEX KEY: 0001577833 IRS NUMBER: 981065736 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ticor Resources Pty Ltd CENTRAL INDEX KEY: 0001577838 IRS NUMBER: 981065723 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Pigments LLC CENTRAL INDEX KEY: 0001577840 IRS NUMBER: 461388039 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Global Holdings Pty Ltd CENTRAL INDEX KEY: 0001577844 IRS NUMBER: 981034351 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox International Finance LLP CENTRAL INDEX KEY: 0001577846 IRS NUMBER: 981065448 STATE OF INCORPORATION: X0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Holdings Europe C.V. CENTRAL INDEX KEY: 0001577847 IRS NUMBER: 980565177 STATE OF INCORPORATION: P7 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Pigments Ltd. CENTRAL INDEX KEY: 0001577849 IRS NUMBER: 470934867 STATE OF INCORPORATION: C5 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O TRONOX TECHNICAL CENTER STREET 2: 3301 N.W. 150TH STREET CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: C/O TRONOX TECHNICAL CENTER STREET 2: 3301 N.W. 150TH STREET CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Western Australia Pty Ltd CENTRAL INDEX KEY: 0001577852 IRS NUMBER: 981065700 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Worldwide Pty Ltd CENTRAL INDEX KEY: 0001577853 IRS NUMBER: 981095681 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Investments (Australia) Pty Ltd CENTRAL INDEX KEY: 0001577854 IRS NUMBER: 981065545 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Management Pty Ltd CENTRAL INDEX KEY: 0001577857 IRS NUMBER: 000000000 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Finance LLC CENTRAL INDEX KEY: 0001577858 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE STAMFORD PLZ, 263 TRESSER BOULEVARD STREET 2: SUITE 1106 CITY: STAMFORD STATE: CT ZIP: 06901 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: ONE STAMFORD PLZ, 263 TRESSER BOULEVARD STREET 2: SUITE 1106 CITY: STAMFORD STATE: CT ZIP: 06901 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Mineral Sales Pty Ltd CENTRAL INDEX KEY: 0001577820 IRS NUMBER: 000000000 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Senbar Holdings Pty Ltd CENTRAL INDEX KEY: 0001577823 IRS NUMBER: 981065698 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Yalgoo Minerals Pty. Ltd. CENTRAL INDEX KEY: 0001577828 IRS NUMBER: 981065554 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Sands Holdings Pty Ltd CENTRAL INDEX KEY: 0001577839 IRS NUMBER: 981034353 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Pigments Western Australia Pty Ltd CENTRAL INDEX KEY: 0001577841 IRS NUMBER: 981034346 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tific Pty. Ltd. CENTRAL INDEX KEY: 0001577918 IRS NUMBER: 981065748 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Ltd CENTRAL INDEX KEY: 0001530804 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL INORGANIC CHEMICALS [2810] IRS NUMBER: 981026700 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE CITY: TECHNOLOGY PARK, BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (405) 775-5000 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE CITY: TECHNOLOGY PARK, BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Australia Pigments Holdings Pty Ltd CENTRAL INDEX KEY: 0001577845 IRS NUMBER: 721621945 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pigment Holdings Pty Ltd CENTRAL INDEX KEY: 0001577821 IRS NUMBER: 981065556 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Pigments Australia Pty Ltd CENTRAL INDEX KEY: 0001577842 IRS NUMBER: 201200016 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Australia Holdings Pty Ltd CENTRAL INDEX KEY: 0001577848 IRS NUMBER: 680682438 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox US Holdings Inc. CENTRAL INDEX KEY: 0001577925 IRS NUMBER: 454154060 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE STAMFORD PLZ, 263 TRESSER BOULEVARD STREET 2: SUITE 1106 CITY: STAMFORD STATE: CT ZIP: 06901 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: ONE STAMFORD PLZ, 263 TRESSER BOULEVARD STREET 2: SUITE 1106 CITY: STAMFORD STATE: CT ZIP: 06901 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ticor Finance (A.C.T.) Pty Ltd CENTRAL INDEX KEY: 0001577834 IRS NUMBER: 981065754 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Synthetic Rutile Holdings Pty Ltd CENTRAL INDEX KEY: 0001577824 IRS NUMBER: 981065744 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Australia Sands Pty Ltd CENTRAL INDEX KEY: 0001577856 IRS NUMBER: 981065692 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TRONOX LLC CENTRAL INDEX KEY: 0001360523 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL INORGANIC CHEMICALS [2810] IRS NUMBER: 412070700 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 123 ROBERT S KERR AVENUE CITY: OKLAHOMA CITY STATE: OK ZIP: 73102 BUSINESS PHONE: 405-775-5000 MAIL ADDRESS: STREET 1: 123 ROBERT S KERR AVENUE CITY: OKLAHOMA CITY STATE: OK ZIP: 73102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Pigments Australia Holdings Pty Ltd CENTRAL INDEX KEY: 0001577843 IRS NUMBER: 981034342 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Holdings Cooperatief U.A. CENTRAL INDEX KEY: 0001577971 IRS NUMBER: 981052521 STATE OF INCORPORATION: P7 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tronox Holdings (Australia) Pty Ltd CENTRAL INDEX KEY: 0001577855 IRS NUMBER: 981065537 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 BUSINESS PHONE: (203) 705-3800 MAIL ADDRESS: STREET 1: 1 BRODIE HALL DRIVE STREET 2: TECHNOLOGY PARK CITY: BENTLEY STATE: C3 ZIP: 6102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TRONOX INC CENTRAL INDEX KEY: 0001328910 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL INORGANIC CHEMICALS [2810] IRS NUMBER: 202868245 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3301 NW 150TH STREET CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 BUSINESS PHONE: 405-775-5000 MAIL ADDRESS: STREET 1: 3301 NW 150TH STREET CITY: OKLAHOMA CITY STATE: OK ZIP: 73134 FORMER COMPANY: FORMER CONFORMED NAME: New-Co Chemical, Inc. DATE OF NAME CHANGE: 20050601 CORRESP 1 filename1.htm CORRESP

 

LOGO

August 27, 2013

VIA EDGAR AND OVERNIGHT DELIVERY

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

  Attention: Ms. Pamela A. Long

 

  Re: Tronox Limited
       Amendment No. 3 to Registration Statement on Form S-4
       Filed August 19, 2013
       File No. 333-189308

Dear Ms. Long,

This letter is being furnished by Tronox Finance LLC, a Delaware limited liability company (“Tronox Finance”) and Tronox Limited, a public company registered under the laws of the State of Western Australia, Australia (“Tronox Limited” and together with Tronox Finance and each of the guarantors listed on Schedule A hereto, the “Registrants”) in response to comments received from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) by letter dated August 26, 2013 to Michael J. Foster, Senior Vice President, General Counsel & Secretary of Tronox Limited, with respect to Amendment No. 3 to the Registrants’ Registration Statement on Form S-4 (File No. 333-189308) (the “Registration Statement”) that was initially filed with the Commission on June 14, 2013.

The text of the Staff’s comments has been included in this letter for your convenience and we have numbered the paragraphs below to correspond to the numbers in the Staff’s letter. For your convenience, we have also set forth the Registrants’ response to each of the numbered comments immediately below each numbered comment.

In addition, the Registrants are hereby filing Amendment No. 4 (“Amendment No. 4”) to the Registration Statement. The Registration Statement has been revised to reflect the Registrants’ responses to the comments from the Staff and to incorporate certain other updating and conforming changes. All page numbers in the responses below refer to Amendment No. 4, except as otherwise noted. We have enclosed a courtesy package, which includes four copies of Amendment No. 4, all of which have been marked to show changes from the initial filing of the Registration Statement.

 

Tronox Limited

One Stamford Plaza, 263 Tresser Boulevard, Suite 1106

Stamford, Connecticut 06901

Prospectus Cover Page

 

1. Staff’s comment: We note that you have commenced the offer prior to effectiveness of the registration statement. The preliminary prospectus disseminated in an exchange offer must be complete and contain all required information. Accordingly, please remove the language that the “prospectus is not complete” and “Subject to Completion” from the cover page of the prospectus. Please see question I.E.2 of the July 2001 Supplement to the Division of Corporation Finance’s Manual of Publicly Available Telephone Interpretations.

Response: In response to the Staff’s comment, the Registrants have amended the prospectus cover page to remove the noted language.

Exhibit 5.3

 

2. Staff’s comment: We note that Section 3.7 states that in no circumstance can any person that the opinion is provided to pursuant to paragraph 3.6 rely on the opinion. Paragraph 3.6 states that the opinion may be disclosed “as a filing with the Securities and Exchange Commission as an exhibit to the Registration Statement.” The limitation in Section 3.7 suggests that purchasers in the offering who receive the opinion as part of the Registration Statement are not entitled to rely on the opinion. Such a limitation on reliance is not acceptable. Please delete this limitation. See Staff Legal Bulletin No. 19 (Oct. 2011).

Response: In response to the Staff’s comment, the Registrants have filed a revised opinion 5.3 and revised Section 3.7 to clarify that the purchasers in the offering may rely on the opinion.

Please note that the Registrants will furnish a letter at the time they request acceleration of the effective date of the Registration Statement acknowledging the statements set forth in the Staff’s comment letter.

We hope that the foregoing has been responsive to the Staff’s comments. If you have any questions related to this letter, please contact me at 405-775-5171 or the Registrants’ outside counsel, Christian O. Nagler at (212) 446-4660 or David A. Curtiss at (212) 446-5974.

 

Sincerely,
/s/ Michael J. Foster
Michael J. Foster

 

Cc: Christian O. Nagler, Esq.

David A. Curtiss, Esq.

Schedule A

 

Guarantors

   

Jurisdiction of Organization

Tronox Incorporated

    Delaware

Tronox LLC

    Delaware

Tronox US Holdings Inc.

    Delaware

Tronox Australia Holdings Pty Limited

    Western Australia, Australia

Tronox Australia Pigments Holdings Pty Limited

    Western Australia, Australia

Tronox Global Holdings Pty Limited

    Western Australia, Australia

Tronox Limited

    Western Australia, Australia

Tronox Pigments Australia Holdings Pty Limited

    Western Australia, Australia

Tronox Pigments Australia Pty Limited

    Western Australia, Australia

Tronox Pigments Western Australia Pty Limited

    Western Australia, Australia

Tronox Pigments LLC

    Western Australia, Australia

Tronox Sands Holdings Pty Limited

    Western Australia, Australia

Tronox Western Australia Pty Ltd

    Western Australia, Australia

Tronox Worldwide Pty Limited

    Western Australia, Australia

Tronox Holdings (Australia) Pty Limited

    Western Australia, Australia

Tronox Investments (Australia) Pty Ltd

    Western Australia, Australia

Tronox Australia Sands Pty Ltd

    Western Australia, Australia

Ticor Resources Pty Ltd

    Western, Australia, Australia

Ticor Finance (A.C.T.) Pty Ltd

    Western Australia, Australia

Tronox Sands Holdings Pty Limited

    Western Australia, Australia

TiO2 Corporation Pty Ltd

    Western Australia, Australia

Yalgoo Minerals Pty. Ltd.

    Australia

Tific Pty. Ltd.

    Australia

Synthetic Rutile Holdings Pty Ltd

    Australia

Senbar Holdings Pty Ltd

    Australia

Pigment Holdings Pty Ltd

    Australia

Tronox Mineral Sales Pty Ltd

    Australia

Tronox Management Pty Ltd

    Australia

Tronox International Finance LLP

    United Kingdom

Tronox Pigments Ltd.

    Bahama Islands

Tronox Holdings Europe C.V.

    The Netherlands

Tronox Holdings Coöperatief U.A.

    The Netherlands

 

Tronox Limited

One Stamford Plaza, 263 Tresser Boulevard, Suite 1106

Stamford, Connecticut 06901

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