corresp
GREIF, INC.
425 Winter Road
Delaware, Ohio 43015
(740) 549-6000 (General Number)
(740) 549-6101 (Facsimile Number)
November 16, 2009
VIA EDGAR
United States
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
|
|
|
Re: |
|
Greif, Inc.
Registration Statement on Form S-4
Filed September 18, 2009
File No. 333-162011 |
Ladies and Gentlemen:
This letter supplements the October 2, 2009 and October 20, 2009 letters from Greif, Inc. (the
Company) regarding the Companys Registration Statement on Form S-4, File No. 333-162011, as
amended (the Registration Statement), filed under the Securities Act of 1933, as amended (the
Securities Act), and is in response to the November 9, 2009 letter from the Staff of the
Securities and Exchange Commission to Michael J. Gasser, the Chief Executive Officer of the
Company, relating to the Registration Statement.
The Company hereby revises its representation in paragraph number 4 of its October 20, 2009
supplemental letter to state as follows:
(4) The Company will make each person participating in the exchange offer aware that
any broker-dealer who holds original notes (i.e., notes issued in the offering that was
exempt from registration under the Securities Act) for its own account as a result of
market-making activities or other trading activities may participate in the exchange offer
so long as the broker-dealer has not entered into any arrangement or understanding with
either the Company or any of its affiliates to distribute the exchange notes (i.e., notes
that are the subject of the Registration Statement and are being offered in the exchange
offer). Furthermore, each broker-dealer must confirm
that it has not entered into any arrangement or understanding with the Company or any of its
affiliates to distribute the exchange notes by providing a representation to that effect in
the Letter of Transmittal.
If you would like to discuss anything further relating to the Registration Statement, please
contact Joseph P. Boeckman of Baker & Hostetler LLP at (614) 462-4737.
Very truly yours,
GREIF, INC.
By /s/ Michael J. Gasser
Michael J. Gasser
Chairman and Chief Executive Officer
|
|
|
Copies to: |
|
Baker & Hostetler LLP |