SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549
 

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of report (Date of earliest event reported): September 28, 2007

POLYONE CORPORATION 
(Exact name of registrant as specified in charter)

Ohio
  
1-16091
  
34-1730488
(State or other jurisdiction
of incorporation)
  
(Commission File Number)
  
(I.R.S. Employer
Identification No.)


PolyOne Center, 33587 Walker Road, Avon Lake, Ohio
  
44012
(Address of principal executive offices)
  
(Zip Code)
 
Registrant's telephone number, including area code: (440) 930-1000
 
 
(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing requirements of the registrant under any of the following provisions:

o  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13E-4(c))
 
 
Item 7.01 - Regulation FD Disclosure.

On September 28, 2007, the Registrant issued a press release, furnished herewith as Exhibit 99.1, updating its third-quarter 2007 financial outlook. The press release shall not be deemed to be "filed" under the Securities Exchange Act of 1934.
 
Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

Exhibit 99.1 - Press release dated September 28, 2007, furnished herewith.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

   
By:
/s/ W. David Wilson
 
W. David Wilson
 
Senior Vice President and Chief Financial Officer
 
Dated: September 28, 2007