UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	July 15, 2009 5:00 P.M.

Form:	S-3
CIK: 0001278027 Company Name: B&G Foods, Inc. File Number: 333-160425
CIK: 0001049296 Company Name: BGH HOLDINGS INC File Number: 333-160425-05
CIK: 0001172758 Company Name: BLOCH & GUGGENHEIMER INC File Number: 333-160425-04
CIK: 0001172755 Company Name: Burnham & Morrill Co File Number: 333-160425-03
CIK: 0001049303 Company Name: POLANER INC File Number: 333-160425-02
CIK: 0001172767 Company Name: WILLIAM UNDERWOOD CO File Number: 333-160425-01