corresp
GREIF, INC.
425 Winter Road
Delaware, Ohio 43015
(740) 549-6000 (General Number)
(740) 549-6101 (Facsimile Number)
November 17, 2009
VIA EDGAR
United States
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
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Re: |
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Greif, Inc.
Registration Statement on Form S-4
Filed September 18, 2009
File No. 333-162011 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Greif, Inc. (the Company)
hereby requests that the Securities and Exchange Commission (the Commission) accelerate the
effectiveness of the Companys Registration Statement on Form S-4, File No. 333-162011, so that
such registration statement becomes effective at 10:00 a.m., EST, on Thursday, November 19, 2009,
or as soon thereafter as is practicable.
The Company acknowledges the following:
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Should the Commission or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission from taking any
action with respect to the filing; |
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The action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the Company from its
full responsibility for the adequacy and accuracy of the disclosure in the filing;
and |
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The Company may not assert staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. |
Very truly yours,
GREIF, INC.
By /s/ Gary R. Martz
Gary R. Martz
Senior Vice President and General Counsel