UNRESOLVED STAFF COMMENTS ITEM 2. I have reviewed this Annual Report on Form 10-K of PolyOne Corporation; 2. Audit 2.

MAJOR TIER 1 SUPPLIER C O N N E C T O R C O V E R • EMI-shielding performance at frequencies from 30 MHz up to 2 GHz • Excellent dimensional stability • Must meet robust mechanical property targets including tensile strength and elongation at break • Worked in close collaboration with the OEM from the start of the development process in order to fully understand their key requirements • Developed a customized material providing the required EMI-shielding performance which, removing the need for secondary metallization manufacturing processes, reduced cycle time Surround™ NN- 14 NICF SIP Black Formulation KEY REQUIREMENTS WHY AVIENT?

View PDF The SQS herewith attests that the organisation named below has a management system that meets the requirements of the normative base mentioned. 70 01 _1 /A pr il 20 22 /V er si on 2 .0 Certificate Avient Colorants Spain S.A.

PROHACCP D E T E C T A B L E E 2 B O X • Magnetic for detection in factory • EU and FDA food contact compliance • Durable for repeated use • Color matching • Enabled fast and accurate development of a custom formulation meeting all customer requirements • Provided both material and color expertise from a single source • Matched color to specific blue providing visual contrast against meat/food products, enhancing detectability Gravi-Tech™ Density Modified Formulations KEY REQUIREMENTS WHY AVIENT?

AVIENT SOLUTION VEHICLE BATTERY MANUFACTURER C E L L P A C K C O O L I N G T U B E • Comply with ISO 3384-1:2011 for TPE compression set • Comply with ISO 11359-2:1999 standard for linear thermal expansion • Good ethanediol resistance • Good sealing performance • Customized a Shore 60A hardness TPE formulation with good physical property retention • Achieved good compression set and bonding performance with PA12 • Qualified thermal expansion by customer • Provided excellent ethanediol resistance under both low and high temperature conditions KEY REQUIREMENTS CHEMICAL RESISTANCE + SEALING LEARN MORE OnFlex™ TPE Custom Formulation Copyright © 2023, Avient Corporation.

Müller, CEO SQS 41 70 _2  / J un e 20 19  / V er si on 2 .0 A.

Müller, CEO SQS 66 60 _2  / J un e 20 19  / V er si on 2 .0 Swiss Association for Quality and Management Systems (SQS) Bernstrasse 103, 3052 Zollikofen, Switzerland A.

Müller, CEO SQS 66 70 _2  / J un e 20 19  / V er si on 2 .0 A.

View PDF The SQS herewith attests that the organisation named below has a management system that meets the requirements of the normative base mentioned. 70 01 _1 /A pr il 20 22 /V er si on 2 .0 Certificate Avient Colorants Germany GmbH Hohenrhein 1 56112 Lahnstein Germany Scope Production of Color Concentrates and Compounds Normative base ISO 50001:2018 Energy Management System Reg. no. 46089 Page 1 of 1 Validity 17. 12. 2023  – 16. 12. 2026 Issue 17. 12. 2023  A.Grisard, President SQS F.

INHALER ROLL BRAND P P I N H A L E R R O L L C A P • Provide green glow-in-the-dark effect colorants • Offer good glowing performance but with a low dosage • Meet a short delivery lead-time and cost-effective solution • Met customer’s glowing effect requirement of more than 8 hours with a 2% dosage • Offered strong product innovation ability to support customer’s product differentiation with special effects • Provided a short lead time and cost- effectiveness with local production OnColor Lux Colorants KEY REQUIREMENTS WHY AVIENT?