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Julie M. O’Daniel Senior Vice President, General Counsel and Corporate Secretary |
Valvoline
100 Valvoline Way Lexington, KY 40509 Tel: 859 357-2591, Fax: 859 357-2626 jmodaniel@valvoline.com valvoline.com |
November 21, 2017
VIA EDGAR
Mr. Sergio Chinos
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549-7010
| Re: | Valvoline Inc. |
Registration Statement on Form S-4 (File No. 333-221652)
Dear Mr. Chinos:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Valvoline Inc. and its subsidiary guarantor co-registrants named in the above-referenced Registration Statement on Form S-4 (collectively, the “Company”) respectfully request that the effective date of the Company’s Registration Statement on Form S-4 (File No. 333-221652) (the “Registration Statement”) be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective at 2:00 p.m. Eastern Standard Time on November 24, 2017 or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Ilir Mujalovic of Shearman & Sterling LLP at (212) 848-5313.
[Signature Page Follows]
Very truly yours,
VALVOLINE INC.
| By: | /s/ Julie M. O’Daniel | |
| Name: | Julie M. O’Daniel | |
| Title: | Senior Vice President, General Counsel and Corporate Secretary |
VALVOLINE US LLC
VALVOLINE LLC
VALVOLINE LICENSING AND INTELLECTUAL PROPERTY LLC
VALVOLINE BRANDED FINANCE, INC.
VALVOLINE INTERNATIONAL HOLDINGS INC.
VALVOLINE INSTANT OIL CHANGE FRANCHISING, INC.
RELOCATION PROPERTIES MANAGEMENT LLC
VIOC FUNDING, INC.
VALVOLINE INTERNATIONAL, INC.
FUNDING CORP. I
OCH INTERNATIONAL, INC.
OCHI ADVERTISING FUND LLC
OCHI HOLDINGS LLC
OCHI HOLDINGS II LLC
| By: | /s/ Lynn P. Freeman | |
| Name: | Lynn P. Freeman | |
| Title: | Vice President and Assistant Treasurer of Valvoline US LLC, | |
| Valvoline LLC, Valvoline Licensing and Intellectual Property LLC, | ||
| Valvoline International Holdings Inc., Valvoline Instant Oil Change | ||
| Franchising, Inc., Relocation Properties Management LLC, VIOC | ||
| Funding, Inc., Valvoline International, Inc., OCH International, Inc., | ||
| OCHI Advertising Fund LLC, OCHI Holdings LLC and OCHI | ||
| Holdings II LLC; President and Assistant Treasurer of Valvoline | ||
| Branded Finance, Inc. and Funding Corp. I |