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VALHI, INC.
Three Lincoln Centre
5430 LBJ Freeway, Suite 1700
Dallas, Texas 75240-2697
March 26, 2019
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Edward M. Kelly
Re: Valhi,
Inc.
Registration Statement on Form S-3
Filed March 11, 2019
File No. 333-230189
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange
Commission take appropriate action to cause the above-referenced registration statement on Form S-3 to become effective at 4:00 p.m., Eastern Time on March 28, 2019 or as soon thereafter as is practicable.
Thank you for your assistance. If you should have any questions, please contact Eugene W. McDermott, Jr. of Locke Lord, LLP, counsel to the
registrant, at (401) 276-6471.
VALHI, INC.
By: /s/ Andrew
B. Nace
Executive Vice President, General Counsel and Secretary