Attached files
| file | filename |
|---|---|
| 10-Q - FORM 10-Q - AVIENT CORP | l39487e10vq.htm |
| EX-32.2 - EX-32.2 - AVIENT CORP | l39487exv32w2.htm |
| EX-10.2 - EX-10.2 - AVIENT CORP | l39487exv10w2.htm |
| EX-10.3 - EX-10.3 - AVIENT CORP | l39487exv10w3.htm |
| EX-32.1 - EX-32.1 - AVIENT CORP | l39487exv32w1.htm |
| EX-31.1 - EX-31.1 - AVIENT CORP | l39487exv31w1.htm |
| EX-10.1 - EX-10.1 - AVIENT CORP | l39487exv10w1.htm |
| EX-31.2 - EX-31.2 - AVIENT CORP | l39487exv31w2.htm |
Exhibit 18.1
March 8, 2010
Board of Directors
PolyOne Corporation
PolyOne Corporation
Note 2 of the Notes to the consolidated financial statements of PolyOne Corporation included in its
Form 10-Q for the three-months ended March 31, 2010 describes a change in the method of accounting
for inventory valuation from the last-in, first-out (LIFO) method to the first-in, first-out (FIFO)
method for all of its US-based LIFO inventory. There are no authoritative criteria for determining
a “preferable” inventory method based on the particular circumstances; however, we conclude that
such change in the method of accounting is to an acceptable alternative method which, based on your
business judgment to make this change and for the stated reasons, is preferable in your
circumstances. We have not conducted an audit in accordance with the standards of the Public
Company Accounting Oversight Board (United States) of any financial statements of the Company as of
any date or for any period subsequent to December 31, 2009, and therefore we do not express any
opinion on any financial statements of PolyOne Corporation subsequent to that date.
| Very truly yours, /s/ Ernst & Young LLP |
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