Item 7.01 Regulation FD Disclosure
On September 29, 2021, Hexion Holdings Corporation ("Hexion Holdings" or the
"Company"), parent to Hexion Inc., announced its plan to separate into two
independent companies (the "Spin").
To reflect certain pro forma financial results of the Spin, the Company prepared
unaudited pro forma condensed consolidated financial information and notes
thereto giving effect to the Company's Spin for the six months ended June 30,
2021, the year ended December 31, 2020, the period July 2, 2019 through December
31, 2019, the period January 1, 2019 through July 1, 2019 and the year ended
2018, as described therein. This unaudited pro forma information is attached as
Exhibit 99.1 hereto and is incorporated by reference herein.
The information contained in this Item 7.01, including in Exhibit 99.1, shall
not be deemed to be "filed" for purposes of Section 18 of the Securities
Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to
the liabilities of that section, and shall not be deemed to be incorporated by
reference into any of the Company's filings under the Securities Act or the
Exchange Act, whether made before or after the date hereof and regardless of any
general incorporation language in such filings, except to the extent expressly
set forth by specific reference in such a filing.


Item 9.01    Financial Statements and Exhibits
(d) Exhibits
Exhibit No.          Description
99.1                   Hexion Pro Forma Financial Results
104                  Cover Page Interactive Data File, formatted in Inline XBRL and included as
                     Exhibit 101.

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