Westlake Center 2801 Post Oak Blvd. Suite 600 Houston, Texas 77056 | ||
Tel: 713/960-9111 Fax: 713/960-9420 |
December 14, 2010
Via EDGAR
Mr. Kevin Stertzel
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.,
Washington, D.C. 20549-4631
Re: | Westlake Chemical Corporation Comment Letter dated December 2, 2010 |
Dear Mr. Stertzel:
Westlake Chemical Corporation received the Staff’s comment letter dated December 2, 2010. In that letter, the Staff requested that we respond to the letter within 10 business days or tell the Staff when we will respond. Accordingly, as our legal counsel has previously discussed with you, we hereby advise you that we anticipate responding to the letter by Thursday, December 30th.
Sincerely yours, |
/s/ George J. Mangieri |
George J. Mangieri |
Vice President and Chief Accounting Officer |