Item 4.01 Changes in Registrant's Certifying Accountant.

After a detailed and careful review of our company's audit needs, on August 28, 2020, the Audit Committee of the Board of Directors (the "Audit Committee") of Venator Materials PLC (the "Company") approved the engagement of Deloitte & Touche LLP, the US member firm of the Deloitte network ("Deloitte US"), as its independent registered public accounting firm for the year ending December 31, 2020, Accordingly, on August 28, 2020, the Audit Committee recommended and approved the dismissal of Deloitte LLP, the UK member firm of the Deloitte network ("Deloitte UK"), as the Company's independent registered public accounting firm for the year ending December 31, 2020.

The audit reports of Deloitte UK on the Company's consolidated financial statements for the years ended December 31, 2019 and 2018 contained no adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended December 31, 2019 and 2018, and through the date of this report, (i) the Company has not had any disagreements with Deloitte UK on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Deloitte UK, would have caused it to make reference to the subject matter of such disagreements in its report on the Company's consolidated financial statements for such periods, and (ii) there was no reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.

Deloitte US participated in a portion of the audit of the Company's consolidated financial statements for the years ended December 31, 2019 and 2018. During the fiscal years ended December 31, 2019 and 2018, and through the date of this report, other than in the normal course of the audit, neither the Company nor anyone on its behalf consulted with Deloitte US regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that Deloitte US concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Company provided Deloitte UK with a copy of this disclosure before filing it with the SEC. The Company requested that Deloitte UK provide it with a letter addressed to the SEC stating whether or not it agrees with the statements above concerning Deloitte UK. A copy of this letter, dated September 2, 2020, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

Item 9.01. Financial Statements and Exhibits.





(d) Exhibits.



 Number    Description of Exhibits
  16.1       Letter of Deloitte LLP dated September 2, 2020.
  104      Cover Page Interactive Data file (formatted in Inline XBRL and embedded
           within the Inline XBRL)

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