CORRESP 1 filename1.htm Correspondence

LOGO

October 7, 2010

Ms. Pamela Long

Assistant Director

Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, DC 20549

 

Re: LyondellBasell Industries N.V.

Dear Ms. Long:

LyondellBasell Industries N.V. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form 10, File No. 001-34726 (the “Registration Statement”) to 4:00 p.m., Washington, D.C. time, on October 12, 2010, or as soon thereafter as practicable.

In addition, the Registrant hereby acknowledges the following:

 

   

should the Securities and Exchange Commission (“Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

   

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 

   

the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please feel free to call me at (713) 309-4953 with any questions.

 

Very truly yours,
/s/ Amanda K. Maki
Amanda K. Maki
Lead Counsel – Corporate & Securities
LyondellBasell Industries N.V.