Ex-10.10 Amendment to the Credit Agreement, dated August 15, 2008

Exhibit 10.10

DEUTSCHE BANK TRUST COMPANY AMERICAS
60 WALL STREET
NEW YORK, NEW YORK 10005

August 14, 2008

Wellman, Inc.
1041 521 Corporate Center Drive
Fort Mill, South Carolina 29715
Attention: Chief Financial Officer
and Treasurer and Chief Accounting Officer

Re:      Wellman, Inc. Credit Agreement dated as of February 27, 2008

     Reference is hereby made to that certain Credit Agreement, dated as of February 27, 2008, by and among Wellman, Inc. (the “Funds Administrator”) and the other Borrowers party thereto, as debtors and debtors in possession, as Borrowers, the Lenders from time to time party thereto, Deutsche Bank Trust Company Americas, as Administrative Agent (in such capacity, the “Administrative Agent”) and Collateral Agent, and the other agents signatory thereto (as amended, restated, supplemented, or otherwise modified from time to time, the “Credit Agreement”). Capitalized terms used herein and not otherwise defined herein shall have the meanings assigned to such terms in the Credit Agreement.

     The undersigned Administrative Agent, on behalf of the Majority Lenders, hereby consents to the Funds Administrator’s request that Section 9.1(i)(xv) of the Credit Agreement be amended as follows: (A) by deleting the date “August 15, 2008” in sub clause (iv) thereof and replacing it with “August 29, 2008”; (B) by deleting the date “September 26, 2008” in sub clause (v) thereof and replacing it with “October 10, 2008; and (C) by deleting the date “October 6, 2008” in sub clause (vii) thereof and replacing it with “October 20, 2008”. In addition, the undersigned Administrative Agent, on behalf of the Majority Lenders, hereby consents to the Funds Administrator’s request that the Lenders waive compliance with the minimum cumulative EBITDA requirement set forth in Section 8.2(a) of the Credit Agreement be for the period from August 15, 2008 through August 29, 2008.

     Except as expressly provided herein with respect to Sections 8.2(a) and 9.1(i)(xv) of the Credit Agreement, (i) this letter shall not be construed as a consent, waiver or other modification with respect to any term, condition, or any other provision of the Credit Agreement or any other Loan Document, and each of the Loan Documents shall remain in full force and effect, and (ii) neither this letter, nor any other communication between the Administrative Agent and the Funds Administrator or any other Borrower shall be deemed to be a waiver, modification, or release of any Default or Event of Default, whether such Default or Event of Default arose or arises before, on or after the date hereof and whether or not known to the Administrative Agent.

[signature page follows]

Acknowledged and agreed as of
this 15 day of August, 2008