-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 UMLMxZsD4SwyexkV3sQ4Qa8kXaV+bnpdeG6ULnf2IOANC8lR7SNNc7ePPVAhIu3Y
 SMvVT2FXZgMvKd+oky/w5g==

<SEC-DOCUMENT>0000000000-07-036642.txt : 20070910
<SEC-HEADER>0000000000-07-036642.hdr.sgml : 20070910
<ACCEPTANCE-DATETIME>20070727142514
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-036642
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070727

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SEALED AIR CORP/DE
		CENTRAL INDEX KEY:			0001012100
		STANDARD INDUSTRIAL CLASSIFICATION:	CONVERTED PAPER & PAPERBOARD PRODS (NO CONTAINERS/BOXES) [2670]
		IRS NUMBER:				650654331
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		200 RIVERFRONT BOULEVARD
		CITY:			ELMWOOD PARK
		STATE:			NJ
		ZIP:			07407-1033
		BUSINESS PHONE:		201-791-7600

	MAIL ADDRESS:	
		STREET 1:		200 RIVERFRONT BOULEVARD
		CITY:			ELMWOOD PARK
		STATE:			NJ
		ZIP:			07407-1033

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WR GRACE & CO/DE
		DATE OF NAME CHANGE:	19961015

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GRACE HOLDING INC
		DATE OF NAME CHANGE:	19960805
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>nofurthercommentletter.pdf
<DESCRIPTION>NO FURTHER COMMENT LETTER 07/25/2007 (YOUNGWOOD/WALSH) (FILE#001-12139)
<TEXT>
<PDF>
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