_________________________________________________
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Linda
L. Foss
Law
Department
Assistant General Counsel
and Corporate Secretary
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Ashland
Inc.
50
E. RiverCenter Blvd., P.O. Box 391
Covington,
KY 41012-0391
Tel:
859 815-3483, Fax: 859 815-3823
llfoss@ashland.com
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November
5, 2009
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VIA
EDGAR AND FACSIMILE
Securities
and Exchange Commission
Division
of Corporation Finance
1000
Fifth Street, N.E.
Washington,
DC 20549
Attn: Dieter
King
RE: Ashland
Inc.
Registration
Statement on Form S-3
Filed
November 3, 2009
File
No. 333-162853
Application
for Withdrawal
Dear Mr.
King:
The
Company confirms that no securities have been sold in connection with the
offering contemplated by the Registration Statement.
The
Company requests in accordance with Rule 457(p) under the Securities Act that
all fees paid to the Commission in connection with the filing of the
Registration Statement be credited for future use.
We are
requesting the withdrawal of this Form S-3 because it was inadvertently tagged
as “S-3” in the EDGAR system rather than as “S-3ASR.” The Company, as a
well-known seasoned issuer, is a registrant eligible for “S-3ASR” treatment and
will refile using the “S-3ASR” EDGAR Code.
If you
have any questions regarding this application, please contact the Company’s
outside counsel, Jeffrey Margulies at Squire, Sanders & Dempsey, L.L.P. at
216-479-8750.
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Sincerely,
/s/
Linda L. Foss
Linda L.
Foss
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