R.R. Donnelley & Sons Company
111 South Wacker Drive
Chicago, IL 60606
May 5, 2015
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Justin Dobbie
Re: | R.R. Donnelley & Sons Company (the Company) |
Registration Statement on Form S-4 (File No. 333-202945) |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the Company requests that the effective date of the above-referenced Registration Statement on Form S-4 filed with the Securities and Exchange Commission (the Commission) on March, 24 2015 (as amended, the Registration Statement) be accelerated so that the Registration Statement will be declared effective at 1:00 P.M. Eastern Standard Time on May 6, 2015, or as soon thereafter as practicable.
In connection with this request, the Company acknowledges that:
| should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
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Very truly yours,
R.R. DONNELLEY & SONS COMPANY | ||
By: | /s/ David Gardella | |
Name: | David Gardella | |
Title: | Senior Vice President, Finance |