0000950123-11-064321.txt : 20110830 0000950123-11-064321.hdr.sgml : 20110830 20110707135752 ACCESSION NUMBER: 0000950123-11-064321 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110707 FILER: COMPANY DATA: COMPANY CONFORMED NAME: McJunkin Red Man Corp CENTRAL INDEX KEY: 0001016497 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-BUILDING MATERIALS, HARDWARE, GARDEN SUPPLY [5200] IRS NUMBER: 550229830 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2 HOUSTON CENTER STREET 2: 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: (713) 655-1005 MAIL ADDRESS: STREET 1: 2 HOUSTON CENTER STREET 2: 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 FORMER COMPANY: FORMER CONFORMED NAME: MCJUNKIN RED MAN Corp DATE OF NAME CHANGE: 20090522 FORMER COMPANY: FORMER CONFORMED NAME: MCJUNKIN CORP DATE OF NAME CHANGE: 19960610 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MCJUNKIN RED MAN HOLDING CORP CENTRAL INDEX KEY: 0001439095 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-BUILDING MATERIALS, HARDWARE, GARDEN SUPPLY [5200] IRS NUMBER: 205956993 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2 HOUSTON CENTER STREET 2: 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: 877.294.7574 MAIL ADDRESS: STREET 1: 2 HOUSTON CENTER STREET 2: 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Greenbrier Petroleum Corp CENTRAL INDEX KEY: 0001514245 IRS NUMBER: 550566559 STATE OF INCORPORATION: WV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: (713) 655-1005 MAIL ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: McJunkin Nigeria Ltd CENTRAL INDEX KEY: 0001514246 IRS NUMBER: 550758030 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: (713) 655-1005 MAIL ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: McJunkin-Puerto Rico Corp CENTRAL INDEX KEY: 0001514247 IRS NUMBER: 270094172 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: (713) 655-1005 MAIL ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: McJunkin Red Man Development Corp CENTRAL INDEX KEY: 0001514248 IRS NUMBER: 550825430 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: (713) 655-1005 MAIL ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: McJunkin-West Africa Corp CENTRAL INDEX KEY: 0001514249 IRS NUMBER: 204303835 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: (713) 655-1005 MAIL ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Midway-Tristate Corp CENTRAL INDEX KEY: 0001514250 IRS NUMBER: 133503059 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: (713) 655-1005 MAIL ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Milton Oil & Gas Co CENTRAL INDEX KEY: 0001514251 IRS NUMBER: 550547779 STATE OF INCORPORATION: WV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: (713) 655-1005 MAIL ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MRC Management Co CENTRAL INDEX KEY: 0001514252 IRS NUMBER: 261570465 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: (713) 655-1005 MAIL ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ruffner Realty Co CENTRAL INDEX KEY: 0001514253 IRS NUMBER: 550547777 STATE OF INCORPORATION: WV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: (713) 655-1005 MAIL ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: South Texas Supply Company, Inc. CENTRAL INDEX KEY: 0001514254 IRS NUMBER: 263246665 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 BUSINESS PHONE: (713) 655-1005 MAIL ADDRESS: STREET 1: C/O MCJUNKIN RED MAN CORPORATION STREET 2: 2 HOUSTON CENTER, 909 FANNIN, SUITE 3100 CITY: HOUSTON STATE: TX ZIP: 77010 CORRESP 1 filename1.htm corresp
McJunkin Red Man Corporation
2 Houston Center
909 Fannin, Suite 3100
Houston, Texas 77010
(877) 294-7574
July 7, 2011
Via Electronic Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jessica Dickerson
      Re:         McJunkin Red Man Corporation Registration Statement on Form S-4
File No. 333-173035
Dear Ms. Dickerson:
     Pursuant to Rule 461 under the Securities Act of 1933, as amended, McJunkin Red Man Corporation (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-4 filed with the Securities and Exchange Commission on March 24, 2011 (as amended, the “Registration Statement”) be accelerated so that the Registration Statement may become effective at 12:00 p.m. EST on July 11, 2011, or as soon thereafter as it is practicable.
     The Company acknowledges that:
    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;
 
    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

 


 

      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,


MCJUNKIN RED MAN CORPORATION

 
 
  By:   /s/ Andrew R. Lane    
    Name:  Andrew R. Lane   
    Title:   Chairman, President and Chief Executive Officer