UNRESOLVED STAFF COMMENTS POLYONE CORPORATION10 ITEM 2.  I have reviewed this Annual Report on Form 10-K of PolyOne Corporation; 2.  I have reviewed this Annual Report on Form 10-K of PolyOne Corporation; 2. 

B A I R D G L O B A L I N D U S T R I A L C O N F E R E N C E N O V E M B E R 2 0 1 9 FORWARD LOOKING STATEMENTS PolyOne Corporation 2 In this presentation, statements that are not reported financial results or other historical information are “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Binder • PET, Polyester, Kevlar yarns coated with Swellcoat (absorbs and blocks water) 2 3 4 5 7 6 8 9. Leverage PolyOne’s global reach Phase 1 Phase 2 Phase 3 18-20% operating margins Invest in commercial resources I N V E S T - T O - G R O W P R O O F O F P E R F O R M A N C E PolyOne Corporation 23 Commercial Resources Operating Income ($ in millions) Operating Margins 243 340 $36 $96 20% Established Acquisitions (> 7 years) + 40% + 165% + 900 bps I N V E S T - T O - G R O W D R I V I N G T H E F U T U R E PolyOne Corporation 24 Commercial Resources Operating Income ($ in millions) Operating Margins 138 181 251 $23 $25 $70 7% 8% 18-20% Recent Acquisitions PolyOne Corporation 25 Average Company Size # of Possibilities Rationale 250 • Local to regional footprint • Niche technology focus • Concentrated customer base $50M–$200M 150 • Regional to global footprint • 1–3 specialty technologies • Diversified customer base >$200M 30 • Global footprint with local service • Diverse specialty technologies • Highly diversified customer & market portfolio S T R O N G P I P E L I N E D R I V E N B Y F R A G M E N T E D M A R K E T $0.16 $0.20 $0.24 $0.32 $0.40 $0.48 $0.54 $0.70 $0.78 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Cumulative Share Repurchases (In millions) $0 $150 $300 $450 $600 $750 $900 2011 2012 2013 2014 2015 2016 2017 2018 2019 YTD $917M R E T U R N I N G C A S H T O S H A R E H O L D E R S O V E R $ 1 . 2 B I L L I O N S I N C E 2 0 1 1 PolyOne Corporation Increasing Annual Dividend 26 $0.81 PolyOne Corporation 27 W H Y I N V E S T I N P O L Y O N E ?

PolyOne’s global reach allows our customers the ability to achieve greater product consistency wherever they manufacture in the world. KEY CHARACTERISTICS • Consistently achieves 3.0 per VDA 270 • Reduces VOC and emissions • Inherent heat stabilization • Customized physical property balance • Customized process flexibility • Natural, black, & custom colors possible TYPICAL USES PolyOne has designed Maxxam LO material for use in underhood automotive HVAC applications, including: • Housings • Ducts • Fasteners/connectors • Structural brackets www.polyone.com Copyright © 2018, PolyOne Corporation. PolyOne makes no warranties or guarantees respecting suitability of either PolyOne’s products or the information for your process or end-use application.

Available in translucent and black formulations, this new overmolding TPE grade can be custom colored to meet aesthetic and branding needs. About PolyOne Photo: ©iStockphoto.com/PolyOne)

Geon™ Vinyl Total Portfolio: delivers excellent flame, chemical, and UV light resistance as a cost-effective alternative to various engineered polymers. About PolyOne PolyOne Corporation, with 2016 revenues of $3.3 billion, is a premier provider of specialized polymer materials, services and solutions. Photo Copyright: PolyOne

We’re defining our own future—one in which we expect to take PolyOne from gold to platinum. I have reviewed this Annual Report on Form 10-K of PolyOne Corporation; 2. I have reviewed this Annual Report on Form 10-K of PolyOne Corporation; 2.

OnFlex™ AF features long-term sealing performance, reduced noise and vibration, and excellent UV resistance and weatherability. About PolyOne To access PolyOne’s news library online, please go to www.avient.com/news

EMI-shielding performance at frequencies from 30 MHz up to 2 GHz

PolyOne's PolyOne PolyOne

Bergmann GmbH Adolf-Dambach-Str. 2-4 76571 Gaggenau die Einführung und Anwendung eines Managementsystems gemäß DIN EN ISO 50001:2018 für den Geltungsbereich: Entwicklung und Produktion von technischen Thermoplasten; an den Standorten gemäß Anlage. Dieses Zertifikat ist gültig vom: 23.05.2024 bis: 19.05.2027 Zertifikat Nr.: 000870.E/24.R Würzburg, 23.05.2024 Benjamin Kirchgeßner Zertifizierungsstelle Anlage zu Zertifikat Nr.: 000870.E/24.R Avient Th. Bergmann GmbH Adolf-Dambach-Str. 2-4 76571 Gaggenau c/o Avient ECCOH High Performance Solutions GmbH Oldendorfer Straße 9, 49324 Melle Produktion von technischen Thermoplasten