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Exhibit 99.1
  LETTER OF
    TRANSMITTAL
  To Tender
    for Exchange
    101/4% Senior
    Secured Notes due 2015
    of
    Sterling Chemicals, Inc.
    Pursuant to the Prospectus
    Dated          ,
    2007
   THIS OFFER WILL EXPIRE AT
    5:00 P.M., NEW YORK CITY TIME, ON
    [          ],
    2007 UNLESS EXTENDED BY STERLING CHEMICALS, INC. IN ITS SOLE
    DISCRETION (THE EXPIRATION DATE). TENDERS OF
    NOTES MAY BE WITHDRAWN AT ANY TIME PRIOR TO THE EXPIRATION
    DATE.
  The Exchange Agent for the Exchange Offer is:
  U. S. BANK NATIONAL
    ASSOCIATION
  By Mail:

By Facsimile:

By Hand:U. S. Bank National Association
    Westside Operations Center
    60 Livingston Avenue
    St. Paul, MN 55107
    Attention: Specialized Finance

(651) 495-8158
    Attention: Specialized Finance

U. S. Bank National Association
    Westside Operations Center
    60 Livingston Avenue
    St. Paul, MN 55107
    Attention: Specialized FinanceConfirm by
    Telephone:(800) 934-6802
    Attention: Specialized Finance   DELIVERY OF THIS LETTER OF TRANSMITTAL TO AN ADDRESS OTHER
    THAN AS SET FORTH ABOVE OR TRANSMISSION OF INSTRUCTIONS VIA
    FACSIMILE TO A NUMBER OTHER THAN AS LISTED ABOVE WILL NOT
    CONSTITUTE A VALID DELIVERY.
    1 4 1 4




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Delivery
    of documents to DTC does not constitute delivery to the Exchange
    Agent.
      TENDER OF
    UNREGISTERED NOTES
   o
    CHECK HERE IF TENDERED UNREGISTERED NOTES ARE ENCLOSED
    HEREWITH.o
    CHECK HERE IF TENDERED UNREGISTERED NOTES ARE BEING
    DELIVERED BY BOOK-ENTRY TRANSFER MADE TO THE ACCOUNT MAINTAINED
    BY THE EXCHANGE AGENT WITH DTC AND COMPLETE THE FOLLOWING:  ­
    ­
  ­
    ­
  ­
    ­
    o
    CHECK HERE IF TENDERED UNREGISTERED NOTES ARE BEING
    DELIVERED PURSUANT TO A NOTICE OF GUARANTEED DELIVERY PREVIOUSLY
    SENT TO THE EXCHANGE AGENT AND COMPLETE THE FOLLOWING:  ­
    ­
  ­
    ­
  ­
    ­
  ­
    ­
   2




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DESCRIPTION OF UNREGISTERED
    NOTESName(s) andAddress(es) ofRegistered Holder(s)





Aggregate Principal





Total Principal(Please Fill in if Blank)


Certificate


Amount


Principal Amount


Amount ofSee Instruction 3.


Number(s)*


Represented**


Tendered**


Unregistered Notes* Need not be completed by
    Holders tendering by book-entry transfer.** Unless otherwise
    specified, the entire aggregate principal amount represented by
    the Notes described above will be deemed to be tendered. See
    Instruction 4.   NOTE:
    SIGNATURES MUST BE PROVIDED BELOW.
    PLEASE READ THE ACCOMPANYING
    INSTRUCTIONS CAREFULLY.
       3




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Regulation S-K
         4




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The
    undersigned recognizes that the Issuer has no obligation
    pursuant to the Special Issuance Instructions box or
    Special Delivery Instructions box to transfer any
    Unregistered Notes from the name of the registered Holder(s)
    thereof if the Issuer does not accept for exchange any of the
    principal amount of such Unregistered Notes so tendered.
  o
    CHECK HERE IF YOU OR ANY BENEFICIAL OWNER FOR WHOM YOU HOLD
    UNREGISTERED NOTES IS AN AFFILIATE OF THE ISSUER.o
    CHECK HERE IF YOU OR ANY BENEFICIAL OWNER FOR WHOM YOU HOLD
    UNREGISTERED NOTES TENDERED HEREBY IS A BROKER-DEALER WHO
    ACQUIRED SUCH NOTES DIRECTLY FROM THE ISSUER OR AN
    AFFILIATE OF THE ISSUER.o
    CHECK HERE AND COMPLETE THE LINES BELOW IF YOU OR ANY BENEFICIAL
    OWNER FOR WHOM YOU HOLD UNREGISTERED NOTES TENDERED HEREBY
    IS A BROKER-DEALER WHO ACQUIRED SUCH NOTES IN MARKET-MAKING
    OR OTHER TRADING ACTIVITIES. IF THIS BOX IS CHECKED, THE ISSUER
    WILL SEND 10 ADDITIONAL COPIES OF THE PROSPECTUS AND 10 COPIES
    OF ANY AMENDMENTS OR SUPPLEMENTS THERETO TO YOU OR SUCH
    BENEFICIAL OWNER AT THE ADDRESS SPECIFIED IN THE FOLLOWING LINES.  ­
    ­
  ­
    ­
 5




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SPECIAL ISSUANCE INSTRUCTIONS
                (SEE INSTRUCTIONS 1, 5, 6 AND 7)To be completed ONLY if
    Unregistered Notes in a principal amount not tendered or not
    accepted for exchange are to be issued in the name of, or
    Registered Notes are to be issued in the name of, someone other
    than the person(s) whose signature(s) appear(s) within this
    Letter of Transmittal or issued to an address (or, in the case
    of Unregistered Notes tendered by book-entry transfer, credited
    to a DTC participant account) different from that shown in the
    box entitled Description of Unregistered Notes
    within this Letter of Transmittal (or the DTC Account Number
    from which the Unregistered Notes were delivered, in the case of
    Unregistered Notes tendered by book-entry transfer).
    Issue: o  Unregistered
    Notes o  Registered
    Notes
    (check as applicable)
      Name ­
    ­(Please Print)Address ­
    ­(Please Print)
        ­
    ­(Zip
    Code)­
    ­(Tax
    Identification or Social Security Number)
    (See Substitute
    Form W-9
    Herein)Credit
    Unregistered Notes or Registered Notes, as applicable, to the
    DTC account set forth below:DTC Account
    No: ­
    ­




SPECIAL DELIVERY INSTRUCTIONS
                (SEE INSTRUCTIONS 1, 5, 6 AND 7)To be completed ONLY if
    Unregistered Notes in a principal amount not tendered or not
    accepted for exchange or Registered Notes are to be sent to
    someone other than the person(s) whose signature(s) appear(s)
    within this Letter of Transmittal or to an address (or, in the
    case of the Unregistered Notes tendered by book-entry transfer,
    credited to a DTC participant account) different from that shown
    in the box entitled Description of Unregistered
    Notes within this Letter of Transmittal (or the DTC
    Account Number from which the Unregistered Notes were delivered,
    in the case of Unregistered Notes tendered by book-entry
    transfer).
    Issue: o  Unregistered
    Notes o  Registered
    Notes
    (check as applicable)Name ­
    ­(Please Print)Address ­
    ­(Please Print)(Zip
    Code)(Tax
    Identification or Social Security Number)
    (See Substitute
    Form W-9
    Herein)Credit Unregistered
    Notes or Registered Notes, as applicable, to the DTC account set
    forth below:DTC Account
    No: ­
    ­  6




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PLEASE SIGN HERE
 (To be completed by all tendering Holders of Unregistered
    Notes
 regardless of whether Unregistered Notes are being physically
    delivered herewith)
     Signature(s) of registered
    Holder(s) or Authorized Signatory
 (See guarantee requirement
    below)
   Dated:  Name(s):   (Please Print)
  Capacity (Full
    Title):  Address:   (Including Zip Code)
  Area Code and
    Telephone No.:  Tax Identification or Social Security Number:  COMPLETE
    ACCOMPANYING IRS
    FORM W-9
  SIGNATURE GUARANTEE
 (IF REQUIRED SEE INSTRUCTIONS 1 AND
    5)
   (Authorized Signature)
   (Name of Firm)
  [place
    seal here]
  7




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INSTRUCTIONS
  Forming
    Part of the Terms and Conditions of the Exchange Offer
  Signature Guarantees Rule 17Ad-15
  Delivery of Letter of Transmittal and Unregistered
    Notes Delivery of documents to DTC does
    not constitute delivery to the Exchange Agent.
    The method of delivery of this letter of transmittal, the
    Unregistered Notes and all other required documents, including
    delivery through DTC and any acceptance or Agents Message
    delivered through ATOP, is at the election and risk of the
    tendering Holder and, except as otherwise provided in this
    Instruction 2, delivery will be deemed made only when
    actually received by the Exchange Agent. If delivery is by mail,
    it is suggested that the Holder use properly insured, registered
    mail with return receipt requested, and that the mailing be made
    sufficiently in advance of the Expiration Date to permit
    delivery to the Exchange Agent prior to such date.
   8




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Inadequate Space and/or
  Partial Tenders
  Signatures on Letter of Transmittal, Instruments of
    Transfer and Endorsements
        If this Letter of Transmittal is signed other than by the
    registered Holder(s) of the Unregistered Notes listed herein,
    the Unregistered Notes must be endorsed or accompanied by
    appropriate instruments of transfer, in either case signed
    exactly as the name(s) of the registered Holder(s) appear on the
    Unregistered Notes and signatures on such Unregistered Notes or
    instruments of transfer are required and must be guaranteed by
    an Eligible Institution, unless the signature is that of an
    Eligible Institution.
  Special Issuance and Delivery
    Instructions
  Transfer Taxes
  Waiver of Conditions
 9




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Backup Withholding Tax; Internal Revenue Service
    Forms. Form W-9, Form W-9),
  Form W-9 W-9
  Form W-9 W-9 W-9 Form W-9. Form W-9
  Non-U.S. Holder) Form W-8 Form W-8BEN,
  Broker-dealers Participating in the Exchange
    Offer
  Requests for Assistance or Additional
    Copies
  IMPORTANT:  This Letter of Transmittal (or a
    facsimile hereof), together with certificates representing the
    Unregistered Notes and all other required documents or the
    notice of Guaranteed Delivery, must be received by the Exchange
    Agent on or prior to the Expiration Date.
 10




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Purpose
    of Form
    U.S. person. Form W-9
         Cat.
    No. 10231X
    Form W-9
    (Rev. 11-2005)




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Form W-9
    (Rev. 11-2005)
    Page 2     Note. Form W-9 Form W-9.
    
    An individual who is a citizen or resident of the United States,
    A partnership, corporation, company, or association created or
    organized in the United States or under the laws of the United
    States, or
    Any estate (other than a foreign estate) or trust. See
    Regulations
    sections 301.7701-6(a)
    and 7(a) for additional information.  Special rules for partnerships. Form W-9 Form W-9
  Form W-9
  
    The U.S. owner of a disregarded entity and not the entity.
    The U.S. grantor or other owner of a grantor trust and not
    the trust, and
    The U.S. trust (other than a grantor trust) and not the
    beneficiaries of the trust.  Foreign person. Form W-9. Form W-8
  Nonresident alien who becomes a resident
    alien.
  Form W-9
            Example. U.S.-China U.S.-China Form W-9
  Form W-8.
  What is backup withholding?




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Form W-9
    (Rev. 11-2005)
    Page 3     Payments
    you receive will be subject to backup withholding if:
            Form W-9.
  Special rules regarding partnerships
  Penalties
  Failure to furnish TIN.
  Civil penalty for false information with respect to
    withholding.
  Criminal penalty for falsifying
    information. and/or
  Misuse of TINs.
  Specific
    Instructions
  Name
      Sole proprietor.
  Limited liability company (LLC). section 301.7701-3,
  Other entities.
  Note.
  Exempt
    From Backup Withholding
      Note.
  Exempt payees.




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Form W-9
    (Rev. 11-2005)
    Page 4                               THEN the payment is exemptIF the payment is for. . .


for. . .Interest and dividend payments


All exempt recipients except for 9Broker transactions


Exempt recipients 1 through 13.
    Also, a person registered under the Investment Advisers Act of
    1940 who regularly acts as a brokerBarter exchange transactions and
    patronage dividends


Exempt recipients 1 through 5Payments over $600 required to be
    reported and direct sales over $5,000(1)


Generally, exempt recipients 1
    through 7(2)   (1)
    See
    Form 1099-MISC,
    Miscellaneous Income, and its instructions.(2)
    However, the following payments made to a corporation (including
    gross proceeds paid to an attorney under section 6045(f),
    even if the attorney is a corporation) and reportable on
    Form 1099-MISC
    are not exempt from backup withholding: medical and health care
    payments, attorneys fees; and payments for services paid
    by a federal executive agency.  Part I.
    Taxpayer Identification Number (TIN)
  Enter your TIN in the appropriate box. How to get a TIN
    Limited liability company
    (LLC)
  Note.
  How to get a TIN. Form SS-5, www.socialsecurity.gov. 1-800-772-1213. Form W-7, Form SS-4, www.irs.gov/businesses Forms W-7 www.irs.gov (1-800-829-3676).
  Form W-9 60-day




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Form W-9
    (Rev. 11-2005)
    Page 5     Note.
  Caution:  A disregarded domestic entity that has a
    foreign owner must use the appropriate
    Form W-8.
  Part II.
    Certification
  Form W-9.
  Exempt From Backup Withholding
  Signature requirements.
  Interest, dividend, and barter exchange accounts
    opened before 1984 and broker accounts considered active during
    1983.
  Interest, dividend, broker, and barter exchange
    accounts opened after 1983 and broker accounts considered
    inactive during 1983.
  Real estate transactions.
  Other payments.
  Mortgage interest paid by you, acquisition or
    abandonment of secured property, cancellation of debt, qualified
    tuition program payments (under section 529), IRA,
    Coverdell ESA, Archer MSA or HSA contributions or distributions,
    and pension distributions.
  What Name
    and Number To Give the Requester
  For this type of account:


Give name and SSN of:1. Individual


The individual2. Two or more individuals
    (joint account)


The actual owner of the account
    or, if combined funds, the first individual on the account(1)3. Custodian account of a
    minor (Uniform Gift to Minors Act)


The minor(2)4. a. The usual revocable
    savings trust (grantor is also trustee)


The grantor-trustee(1)b. So-called trust account that is
    not a legal or valid trust under state law


The actual owner(1)5. Sole proprietorship or
    single-owner LLC


The owner(3)  For this type of account:


Give name and EIN of:6. Sole proprietorship or
    single-owner LLC


The owner(3)7. A valid trust, estate, or
    pension trust


Legal entity(4)8. Corporate or LLC electing
    corporate status on Form 8832


The corporation9. Association, club,
    religious, charitable, educational, or other tax-exempt
    organization


The organization10. Partnership or
    multi-member LLC


The partnership11. A broker or registered
    nominee


The broker or nominee12. Account with the
    Department of Agriculture in the name of a public entity (such
    as a state or local government, school district, or prison) that
    receives agricultural program payments


The public entity   (1)
    List first and circle the name of the person whose number you
    furnish. If only one person on a joint account has an SSN, that
    persons number must be furnished.(2)
    Circle the minors name and furnish the minors SSN.




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Form W-9
    (Rev. 11-2005)
    Page 6    (3)
    You must show your individual name and you may also enter your
    business or DBA name on the second name line. You
    may use either your SSN or EIN (if you have one). If you are a
    sole proprietor, IRS encourages you to use your SSN.(4)
    List first and circle the name of the legal trust, estate, or
    pension trust. (Do not furnish the TIN of the personal
    representative or trustee unless the legal entity itself is not
    designated in the account title.) Also see Special rules
    regarding partnershipson page 1.  Note.
    Privacy
    Act Notice