0000950142-11-001515.txt : 20111117 0000950142-11-001515.hdr.sgml : 20111117 20110901172331 ACCESSION NUMBER: 0000950142-11-001515 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110901 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HARLAND CLARKE HOLDINGS CORP CENTRAL INDEX KEY: 0001354752 STANDARD INDUSTRIAL CLASSIFICATION: BLANKBOOKS, LOOSELEAF BINDERS & BOOKBINDING & RELATED WORK [2780] IRS NUMBER: 841696500 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10931 LAUREATE DRIVE CITY: SAN ANTONIO STATE: TX ZIP: 78249 BUSINESS PHONE: (210) 697-8888 MAIL ADDRESS: STREET 1: 10931 LAUREATE DRIVE CITY: SAN ANTONIO STATE: TX ZIP: 78249 FORMER COMPANY: FORMER CONFORMED NAME: CLARKE AMERICAN CORP. DATE OF NAME CHANGE: 20060228 CORRESP 1 filename1.htm eh1100636_corresp.htm


Harland Clarke Holdings Corp.
10931 Laureate Drive
San Antonio, TX 78249


September 1, 2011

VIA EDGAR

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628

Attention:
Mr. Lyn Shenk
Branch Chief, Division of Corporation Finance
   

Re: 
Harland Clarke Holdings Corp.
Form 10-K for the Fiscal Year Ended December 31, 2010
Filed March 4, 2011
Form 10-Q for the Fiscal Quarter Ended June 30, 2011
Filed August 4, 2011
File No. 333-133253


Dear Mr. Shenk:

           Harland Clarke Holdings Corp. is writing this letter in response to your letter dated August 29, 2011 regarding the review of Harland Clarke Holding Corp.’s Annual Report on Form 10-K for the fiscal year ended December 31, 2010 and Harland Clarke Holdings Corp.’s Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2011.

As per the discussion yesterday between Mr. Doug Jones and our outside counsel, Lawrence G. Wee, Harland Clarke Holdings Corp. respectfully requests an extended period of time to respond to the Staff’s comment letter due to the upcoming holidays.  Harland Clarke Holdings Corp. intends to file its written response no later than September 30, 2011.  Please contact Peter A. Fera at (210) 697-1208 or Lawrence G. Wee at (212) 373-3052 with any questions or comments.
 

   
Sincerely,
  
       
   
/s/ Peter A. Fera
  
   
Peter A. Fera
  
   
Executive Vice President and Chief Financial Officer
  
 

cc:
Doug Jones, Securities and Exchange Commission
 
Lawrence G. Wee, Paul, Weiss, Rifkind, Wharton & Garrison LLP