Table of Contents Incorporated by Reference Exhibit Number Exhibit Description Form File Number Exhibit Filing Date Filed Herewith 10.100 Guarantee Agreement, dated as of April 3, 2019, among Hexion LLC, Hexion Inc., Hexion International Holdings B.V., each Subsidiary Loan Party identified therein and JPMorgan Chase Bank, N.A., as administrative agent. 8-K 001-00071 10.4 4/8/2019 10.101 2018 Audited Financial Statements of Unconsolidated Affiliate of Hexion Inc. 10-K 001-00071 10.101 4/11/2019 10.102‡ Hexion Holding LLC 2019 Incentive Compensation Plan 10-K 001-00071 10.102 4/11/2019 10.103‡ Separation Agreement by and between Hexion Inc. and Joseph Bevilaqua 10-K 001-00071 10.103 4/11/2019 10.104 Senior Secured Asset-Based Revolving Credit Agreement, dated as of July 1, 2019, among Hexion Intermediate Holding 2, Inc., Hexion Inc., Hexion Canada Inc., Hexion B.V. Hexion GmbH and Hexion UK Limited as lenders party thereto and JP Morgan Chase Bank, N.A. as administrative agent and collateral agent 8-K 001-00071 10.1 7/2/2019 10.105 Senior Secured Credit Agreement, dated as of July 1, 2019, among Hexion Intermediate Holding 2, Inc., Hexion Inc., Hexion International Coӧperatief U.A., the lenders party thereto and JPMorgan Chase Bank, N.A., as administrative agent and collateral agent. 8-K 001-00071 10.2 7/2/2019 10.106 ABL Intercreditor Agreement, dated as of July 1, 2019, among JPMorgan Chase Bank, N.A., as administrative agent and collateral agent for the ABL Facility Secured Parties referred to therein, JPMorgan Chase Bank, N.A., as Applicable First-Lien Agent and administrative agent and collateral agent for the First-Lien Secured Parties referred to therein, Hexion Inc., Hexion Intermediate Holding 2, Inc., Hexion International Coӧperatief U.A., the other subsidiaries of Hexion Inc. party thereto, each other First-Priority Lien Obligations and each Other First- Priority Lien Obligations Collateral Agent from time to time party thereto. 8-K 001-00071 10.3 7/2/2019 10.107‡ Hexion Holding LLC 2020 Incentive Compensation Plan X 18.1 Letter from PricewaterhouseCoopers, dated May 13, 2015 regarding preferability of a change in accounting principle 10-Q 001-00071 18.1 5/13/2015 21.1 List of Subsidiaries of Hexion Inc. X 31.1 Rule 13a-14 Certifications: (a) Certificate of the Chief Executive Officer X (b) Certificate of the Chief Financial Officer X 32.1 Section 1350 Certifications X 101.INS* XBRL Instance Document X 101.SCH* XBRL Schema Document X 101.CAL* XBRL Calculation Linkbase Document X 101.LAB* XBRL Label Linkbase Document X 101.PRE* XBRL Presentation Linkbase Document X 101.DEF* XBRL Definition Linkbase Document X † The schedules and exhibits to these agreements are omitted pursuant to Item 601(b)(2) of Regulation S-K. The Company agrees to furnish supplementally to the SEC, upon request, a copy of any omitted schedule or exhibit. ‡ Represents a management contract or compensatory plan or arrangement. * Attached as Exhibit 101 to this report are documents formatted in XBRL (Extensible Business Reporting Language). The financial information in the XBRL- related documents is “unaudited” or “unreviewed.” 141