0000000000-19-001792.txt : 20190401 0000000000-19-001792.hdr.sgml : 20190401 20190211122821 ACCESSION NUMBER: 0000000000-19-001792 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190211 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Element Solutions Inc CENTRAL INDEX KEY: 0001590714 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS CHEMICAL PRODUCTS [2890] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 1450 CENTREPARK BOULEVARD STREET 2: SUITE 210 CITY: WEST PALM BEACH STATE: FL ZIP: 33401 BUSINESS PHONE: 561-207-9600 MAIL ADDRESS: STREET 1: 1450 CENTREPARK BOULEVARD STREET 2: SUITE 210 CITY: WEST PALM BEACH STATE: FL ZIP: 33401 FORMER COMPANY: FORMER CONFORMED NAME: Platform Specialty Products Corp DATE OF NAME CHANGE: 20131031 PUBLIC REFERENCE ACCESSION NUMBER: 0001590714-18-000033 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4-)>+CS],-"C0S(# @;V)J#3P\+TQI;F5A2]4>7!E M+T=R;W5P/CXO365D:6%";WA;," P(#8Q,B W.3)=+U!A\ZN[_W";C\?;!!@^IJW*&K M&_R>RA6*3:L_19GVNUC4U!%>NFE6M.ZX7KFF[JZUI>AA.[8#P_K=X;5($%P(##@N. 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Connolly Chief Financial Officer Element Solutions Inc Merritt View Plaza 383 Main Avenue Norwalk, CT 06851 Re: Platform Specialty Products Corporation Form 10-K for the Fiscal Year Ended December 31, 2017 Filed February 28, 2018 File No. 1-36272 Dear Mr. Connolly: We refer you to our comment letter dated December 18, 2018, regarding business contacts with North Korea, Syria and Sudan. We have completed our review of this subject matter. 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, /s/ Cecilia Blye Cecilia Blye, Chief Office of Global Security Risk cc: Amanda Ravitz Assistant Director