-----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,
 KmYNvwixPovgWpdGZa3Z7UwEdK/n8kJViw+GghLGTaueIQyp5eON67ZeEaeOwaKx
 qZ6XWPXr4F0m9ReCDaZlyQ==

<SEC-DOCUMENT>9999999995-07-000502.txt : 20070208
<SEC-HEADER>9999999995-07-000502.hdr.sgml : 20070208
<ACCEPTANCE-DATETIME>20070208001524
ACCESSION NUMBER:		9999999995-07-000502
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070207
DATE AS OF CHANGE:		20070208
EFFECTIVENESS DATE:		20070207

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			B&G Foods, Inc.
		CENTRAL INDEX KEY:			0001278027
		STANDARD INDUSTRIAL CLASSIFICATION:	FOOD & KINDRED PRODUCTS [2000]
		IRS NUMBER:				133918742
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-139206
		FILM NUMBER:		07590005

	BUSINESS ADDRESS:	
		STREET 1:		FOUR GATEHALL DRIVE
		STREET 2:		SUITE 110
		CITY:			PARSIPPANY
		STATE:			NJ
		ZIP:			07034
		BUSINESS PHONE:		9734016500

	MAIL ADDRESS:	
		STREET 1:		FOUR GATEHALL DRIVE
		STREET 2:		SUITE 110
		CITY:			PARSIPPANY
		STATE:			NJ
		ZIP:			07034

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	B&G FOODS HOLDINGS CORP
		DATE OF NAME CHANGE:	20040129

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ORTEGA HOLDINGS INC
		CENTRAL INDEX KEY:			0001278028
		IRS NUMBER:				900103279
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-139206-01
		FILM NUMBER:		07590007

	BUSINESS ADDRESS:	
		STREET 1:		FOUR GATEHALL DRIVE
		STREET 2:		SUITE 110
		CITY:			PARSIPPANY
		STATE:			NJ
		ZIP:			07034
		BUSINESS PHONE:		9734016500

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			POLANER INC
		CENTRAL INDEX KEY:			0001049303
		IRS NUMBER:				223210182
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0103

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-139206-03
		FILM NUMBER:		07590012

	BUSINESS ADDRESS:	
		STREET 1:		426 EAGLE ROCK AVE
		CITY:			ROSELAND
		STATE:			NJ
		ZIP:			07068
		BUSINESS PHONE:		2012282500

	MAIL ADDRESS:	
		STREET 1:		C/O B&G FOODS INC
		STREET 2:		FOUR GATEHALL DR STE 110
		CITY:			PARISPPANY
		STATE:			NJ
		ZIP:			07054

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ROSELAND DISTRIBUTION CO
		DATE OF NAME CHANGE:	19971107

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MAPLE GROVE FARMS OF VERMONT INC
		CENTRAL INDEX KEY:			0001172754
		IRS NUMBER:				030259252
		STATE OF INCORPORATION:			VT
		FISCAL YEAR END:			1228

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-139206-04
		FILM NUMBER:		07590014

	MAIL ADDRESS:	
		STREET 1:		C/O B&G FOODS INC
		STREET 2:		FOUR GATEHALL DR
		CITY:			PARISPPANY
		STATE:			NJ
		ZIP:			07054

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HERITAGE ACQUISITION CORP
		CENTRAL INDEX KEY:			0001172755
		IRS NUMBER:				223640377
		STATE OF INCORPORATION:			VT
		FISCAL YEAR END:			1228

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-139206-05
		FILM NUMBER:		07590016

	MAIL ADDRESS:	
		STREET 1:		C/O B&G FOODS INC
		STREET 2:		FOUR GATEHALL DR
		CITY:			PARISPPANY
		STATE:			NJ
		ZIP:			07054

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLOCH & GUGGENHEIMER INC
		CENTRAL INDEX KEY:			0001172758
		IRS NUMBER:				361208070
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1228

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-139206-06
		FILM NUMBER:		07590018

	MAIL ADDRESS:	
		STREET 1:		C/O B&G FOODS INC
		STREET 2:		FOUR GATEHALL DR
		CITY:			PARISPPANY
		STATE:			NJ
		ZIP:			07054

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COWC Acquisition Corp.
		CENTRAL INDEX KEY:			0001387548
		IRS NUMBER:				208271107
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-139206-08
		FILM NUMBER:		07590022

	BUSINESS ADDRESS:	
		STREET 1:		C/O B&G FOODS, INC.
		STREET 2:		FOUR GATEHALL DRIVE, SUITE 110
		CITY:			PARSIPPANY
		STATE:			NJ
		ZIP:			07054
		BUSINESS PHONE:		(973) 401-6500

	MAIL ADDRESS:	
		STREET 1:		C/O B&G FOODS, INC.
		STREET 2:		FOUR GATEHALL DRIVE, SUITE 110
		CITY:			PARSIPPANY
		STATE:			NJ
		ZIP:			07054

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WILLIAM UNDERWOOD CO
		CENTRAL INDEX KEY:			0001172767
		IRS NUMBER:				041919830
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1228

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-139206-02
		FILM NUMBER:		07590010

	MAIL ADDRESS:	
		STREET 1:		C/O B&G FOODS INC
		STREET 2:		GATEHALL DR
		CITY:			PARISPPANY
		STATE:			NJ
		ZIP:			07054

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BGH HOLDINGS INC
		CENTRAL INDEX KEY:			0001049296
		IRS NUMBER:				363867424
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0103

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-139206-07
		FILM NUMBER:		07590020

	BUSINESS ADDRESS:	
		STREET 1:		426 EAGLE ROCK AVE
		CITY:			ROSELAND
		STATE:			NJ
		ZIP:			07068
		BUSINESS PHONE:		2012282500

	MAIL ADDRESS:	
		STREET 1:		426 EAGLE ROCK AVE
		CITY:			ROSELAND
		STATE:			NJ
		ZIP:			07068
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-02-07</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>17:00:00</finalEffectivenessDispTime>
        <form>S-3</form>
        <filer>
            <cik>0001278027</cik>
            <entityName>B&amp;G Foods, Inc.</entityName>
            <fileNumber>333-139206</fileNumber>
        </filer>
        <filer>
            <cik>0001387548</cik>
            <entityName>COWC Acquisition Corp.</entityName>
            <fileNumber>333-139206-08</fileNumber>
        </filer>
        <filer>
            <cik>0001049296</cik>
            <entityName>BGH HOLDINGS INC</entityName>
            <fileNumber>333-139206-07</fileNumber>
        </filer>
        <filer>
            <cik>0001172758</cik>
            <entityName>BLOCH &amp; GUGGENHEIMER INC</entityName>
            <fileNumber>333-139206-06</fileNumber>
        </filer>
        <filer>
            <cik>0001172755</cik>
            <entityName>HERITAGE ACQUISITION CORP</entityName>
            <fileNumber>333-139206-05</fileNumber>
        </filer>
        <filer>
            <cik>0001172754</cik>
            <entityName>MAPLE GROVE FARMS OF VERMONT INC</entityName>
            <fileNumber>333-139206-04</fileNumber>
        </filer>
        <filer>
            <cik>0001049303</cik>
            <entityName>POLANER INC</entityName>
            <fileNumber>333-139206-03</fileNumber>
        </filer>
        <filer>
            <cik>0001172767</cik>
            <entityName>WILLIAM UNDERWOOD CO</entityName>
            <fileNumber>333-139206-02</fileNumber>
        </filer>
        <filer>
            <cik>0001278028</cik>
            <entityName>ORTEGA HOLDINGS INC</entityName>
            <fileNumber>333-139206-01</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----