NANOCOR, INC.
1350 W. Shure Drive
Arlington Heights, Illinois 60004
December 27, 2000
By Edgar and Facsimile
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Mail Stop 4-4
Washington, D.C. 20549
Attn: Susann Reilly, Esq.
Re: Nanocor, Inc.
Registration Statement on Form 10
File No. 0-31875
Ladies and Gentlemen:
Nanocor, Inc. (the "Company") hereby requests the Commission's consent to
the withdrawal of its Registration Statement on Form 10, initially filed on
October 31, 2000, together with all amendments and exhibits thereto (the
"Registration Statement"). AMCOL International Corporation, the Company's
parent, is presently considering various alternatives for funding the Company's
operations after its spin-off and is evaluating the tax consequences of the
spin-off. Accordingly, the Company had decided not to proceed with the
distribution contemplated by the Registration Statement at this time.
If you have any questions with respect to this letter, please call David M.
Seghetti of the law firm of Lord, Bissell & Brook at (312) 443-0610.
Nanocor, Inc.
By: /s/ Lawrence E. Washow
Chief Executive Officer
