Letter to the S.E.C.

-----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, RTvB9FLLkMH03w/9gkZ+Gg2TRoC49hi8DSuRDtkMvwsMB8nzG+xLwUWTl6xY8kRr X247eRIF91jZoN0KBwVtpg== 0001193125-10-130894.txt : 20100826 0001193125-10-130894.hdr.sgml : 20100826 20100527170534 ACCESSION NUMBER: 0001193125-10-130894 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100527 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DIVERSEY, INC. CENTRAL INDEX KEY: 0001175757 STANDARD INDUSTRIAL CLASSIFICATION: SOAP, DETERGENT, CLEANING PREPARATIONS, PERFUMES, COSMETICS [2840] IRS NUMBER: 391877511 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8310 16TH STREET STREET 2: P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 BUSINESS PHONE: 2626314001 MAIL ADDRESS: STREET 1: 8310 16TH STREET STREET 2: P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 FORMER COMPANY: FORMER CONFORMED NAME: DIVERSEY INC DATE OF NAME CHANGE: 20100301 FORMER COMPANY: FORMER CONFORMED NAME: JOHNSONDIVERSEY INC DATE OF NAME CHANGE: 20020617 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AUTO-C LLC CENTRAL INDEX KEY: 0001175758 IRS NUMBER: 753046725 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8310 16TH STREET STREET 2: C/O JOHNSONDIVERSEY INC P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 BUSINESS PHONE: 2626314001 MAIL ADDRESS: STREET 1: 8310 16TH STREET STREET 2: P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BUTCHER CO CENTRAL INDEX KEY: 0001175759 IRS NUMBER: 043528500 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8310 16TH STREET STREET 2: C/O JOHNSONDIVERSEY INC P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 BUSINESS PHONE: 2626314001 MAIL ADDRESS: STREET 1: 8310 16TH STREET STREET 2: P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DUBOIS INTERNATIONAL INC CENTRAL INDEX KEY: 0001175761 IRS NUMBER: 311220726 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8310 16TH STREET STREET 2: C/O JOHNSONDIVERSEY INC P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 BUSINESS PHONE: 2626314001 MAIL ADDRESS: STREET 1: 8310 16TH STREET STREET 2: P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INTEGRATED SANITATION MANAGEMENT INC CENTRAL INDEX KEY: 0001175762 IRS NUMBER: 391607363 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8310 16TH STREET STREET 2: C/O JOHNSONDIVERSEY INC P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 BUSINESS PHONE: 2626314001 MAIL ADDRESS: STREET 1: 8310 16TH STREET STREET 2: P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DIVERSEY PUERTO RICO INC CENTRAL INDEX KEY: 0001175765 IRS NUMBER: 030390197 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O DIVERSEY INC STREET 2: 8310 16TH STREET P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 BUSINESS PHONE: 2626314001 MAIL ADDRESS: STREET 1: C/O DIVERSEY INC STREET 2: 8310 16TH STREET P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 FORMER COMPANY: FORMER CONFORMED NAME: JOHNSON DIVERSEY PUERTO RICO INC DATE OF NAME CHANGE: 20020617 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DIVERSEY SHAREHOLDINGS INC CENTRAL INDEX KEY: 0001175766 IRS NUMBER: 030390181 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O DIVERSEY INC STREET 2: 8310 16TH STREET P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 BUSINESS PHONE: 2626314001 MAIL ADDRESS: STREET 1: C/O DIVERSEY INC STREET 2: 8310 16TH STREET P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 FORMER COMPANY: FORMER CONFORMED NAME: JOHNSON DIVERSEY SHAREHOLDINGS INC DATE OF NAME CHANGE: 20020617 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JD POLYMER LLC CENTRAL INDEX KEY: 0001175768 IRS NUMBER: 391953888 STATE OF INCORPORATION: WI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O DIVERSEY INC STREET 2: 8310 16TH STREET P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 BUSINESS PHONE: 2626314001 MAIL ADDRESS: STREET 1: C/O DIVERSEY INC STREET 2: 8310 16TH STREET P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 FORMER COMPANY: FORMER CONFORMED NAME: JOHNSON POLYMER LLC DATE OF NAME CHANGE: 20021121 FORMER COMPANY: FORMER CONFORMED NAME: JOHNSON POLYMER INC DATE OF NAME CHANGE: 20020617 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DIVERSEY USA SHAREHOLDINGS INC CENTRAL INDEX KEY: 0001175769 IRS NUMBER: 030390190 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O DIVERSEY INC STREET 2: 8310 16TH STREET P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 BUSINESS PHONE: 2626314001 MAIL ADDRESS: STREET 1: C/O DIVERSEY INC STREET 2: 8310 16TH STREET P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 FORMER COMPANY: FORMER CONFORMED NAME: JOHNSON WAX DIVERSEY SHAREHOLDINGS INC DATE OF NAME CHANGE: 20020617 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JWP INVESTMENTS INC CENTRAL INDEX KEY: 0001175770 IRS NUMBER: 880470726 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8310 16TH STREET STREET 2: C/O JOHNSONDIVERSEY INC P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 BUSINESS PHONE: 2626314001 MAIL ADDRESS: STREET 1: 8310 16TH STREET STREET 2: P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PROFESSIONAL SHAREHOLDINGS INC CENTRAL INDEX KEY: 0001175772 IRS NUMBER: 391894355 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8310 16TH STREET STREET 2: C/O JOHNSONDIVERSEY INC P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 BUSINESS PHONE: 2626314001 MAIL ADDRESS: STREET 1: 8310 16TH STREET STREET 2: P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JDI CEE HOLDINGS INC CENTRAL INDEX KEY: 0001488390 IRS NUMBER: 300094481 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O DIVERSEY INC STREET 2: 8310 16TH STREET P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 BUSINESS PHONE: 2626314001 MAIL ADDRESS: STREET 1: C/O DIVERSEY INC STREET 2: 8310 16TH STREET P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JDI HOLDINGS INC CENTRAL INDEX KEY: 0001488391 IRS NUMBER: 200581978 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O DIVERSEY INC STREET 2: 8310 16TH STREET P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 BUSINESS PHONE: 2626314001 MAIL ADDRESS: STREET 1: C/O DIVERSEY INC STREET 2: 8310 16TH STREET P O BOX 902 CITY: STURTEVANT STATE: WI ZIP: 531770902 CORRESP 1 filename1.htm Letter to the S.E.C.

DIVERSEY, INC.

8310 16th Street

Sturtevant, Wisconsin 53177-0902

May 27, 2010

VIA EDGAR

Ms. Pamela Long

Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Mail Stop 3561

Washington, D.C. 20549

Re:

Diversey, Inc.

Amendment No. 1 to Registration Statement on Form S-4

Filed May 5, 2010

(File No. 333-165891)

Dear Ms. Long:

Diversey, Inc. (the “Company”) submits this letter in response to the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated May 14, 2010 (the “Comment Letter”), with respect to the above-referenced registration statement (the “Registration Statement”). In addition, the Company has filed today Amendment No. 2 to the Registration Statement. Amendment No. 2 to the Registration Statement reflects revisions in response to the Comment Letter and certain other revisions in light of the Company’s filing of its Quarterly Report on Form 10-Q for the quarterly period ended April 2, 2010.

The Company’s responses to the comments raised by the Staff in the Comment Letter are set forth below. For the convenience of the Staff, we have repeated each of the Staff’s comments before the corresponding response.

Exhibit 5.2 – Opinion of Kolesar & Leatham, Chtd.

The opinion continues to contain language that casts doubt upon the ability of investors to rely on the opinion. Please have counsel revise the opinion to clarify unambiguously that investors can rely upon the opinion.

Response:

In response to the Staff’s comment, Kolesar & Leatham, Chtd. has submitted a revised opinion letter as Exhibit 5.2 to Amendment No. 2 to the Registration Statement.

Ms. Pamela Long

U.S. Securities and Exchange Commission

May 27, 2010

Page 2

Exhibit 5.3 – Opinion of Reinhart Boerner Van Deuren s.c.

Response:

In response to the Staff’s comment, Reinhart Boerner Van Deuren s.c. has submitted a revised opinion letter as Exhibit 5.3 to Amendment No. 2 to the Registration Statement.

* * * * *

Please contact the undersigned at (262) 631-2746 if you have any further questions or comments concerning the registration statement. Thank you for your attention to this matter.

Very truly yours,

/s/ Scott D. Russell

Scott D. Russell

Senior Vice President, General Counsel and Secretary

cc:	Jessica Kane, Division of Corporation Finance, Securities and Exchange Commission

Dieter King, Division of Corporation Finance, Securities and Exchange Commission

Edward F. Lonergan, Diversey, Inc.

Elizabeth C. Kitslaar, Jones Day

Edward B. Winslow, Jones Day

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