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