United States securities and exchange commission logo
June 7, 2024
David Stasse
Chief Financial Officer
Trinseo PLC
440 East Swedesford Road, Suite 301
Wayne, PA 19087
Re: Trinseo PLC
Form 10-K for the
Year Ended December 31, 2023
File No. 001-36473
Dear David Stasse:
We have reviewed your June 5, 2024 response to our comment letter
and have the
following comment.
Please respond to this letter within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe a
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your response to this letter, we may have
additional comments. Unless
we note otherwise, any references to prior comments are to comments in
our May 29, 2024
letter.
Form 10-K for the Year Ended December 31, 2023
Financial Statements, page F-1
1. We note your response
to comment 1. Please provide us with the calculations and
corresponding
explanations which led to your determination that Americas Styrenics LLC
was not significant in
any period presented pursuant to Rule 3-09 and Rule 1-02(w) of
Regulation S-X.
David Stasse
Trinseo PLC
June 7, 2024
Page 2
Please contact Nudrat Salik at 202-551-3692 or Jeanne Baker at
202-551-3691 if you
have questions regarding comments on the financial statements and related
matters.
Sincerely,
FirstName LastNameDavid Stasse
Division of
Corporation Finance
Comapany NameTrinseo PLC
Office of Industrial
Applications and
June 7, 2024 Page 2 Services
FirstName LastName