-----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, AeBzi4lSov3DOo/LX+efGCGaGHh4xd63qx2Trx3JesPFkG9u8sSSGx3HdCRAJ15U TEDAR0+dFFlSw0QuTqmXDQ== 0001104659-07-031020.txt : 20070910 0001104659-07-031020.hdr.sgml : 20070910 20070424211242 ACCESSION NUMBER: 0001104659-07-031020 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070424 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm

Sealed Air Corporation
200 Riverfront Boulevard
Elmwood Park, New Jersey 07407-1033

April 24, 2007

Via EDGAR

United States Securities and Exchange Commission
100 F Street
Washington, DC 20549

Attention:   Mr. Morgan Youngwood, Division of Corporation Finance

Re:                               Sealed Air Corporation
Form 10-K for the fiscal year ended December 31, 2006
Filed March 01, 2007
File No. 001-12139

Greetings:

I received a comment letter, dated April 19, 2007, from Mr. Stephen Krikorian, Accounting Branch Chief of the Securities and Exchange Commission’s Division of Corporation Finance.  In the letter, Corporation Finance requested that Sealed Air amend its filing and respond to the staff’s comments within ten business days or tell them when we would provide them with a response.  On behalf of Sealed Air, I respectfully request that you extend that response period until June 1, 2007.  Our Corporate Reporting and Law Department staff is working toward Sealed Air’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2007, and is also preparing for our Annual Meeting of Stockholders to be held on May 18, 2007.  Extending the period until June 1, 2007 will enable our staff to focus on providing a thorough, appropriate response to the Division.

Thank you for your consideration of this request.  Please do not hesitate to contact me at (201) 791-7600 should you wish to discuss this matter.

Sincerely,

Sealed Air Corporation

By:

/s/ David H. Kelsey

 

 

David H. Kelsey

 

Senior Vice President and Chief Financial Officer

 


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