-----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,
 MV0itK09oewQrCCmVi/TfC1GgQ4mr+ok5E8bVZij1mGRBvILq5GtVA1SJ9qr6JnX
 KRFSqTFoqPivTG8O3OIZ1w==

<SEC-DOCUMENT>0000000000-08-036690.txt : 20080908
<SEC-HEADER>0000000000-08-036690.hdr.sgml : 20080908
<ACCEPTANCE-DATETIME>20080723144056
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-036690
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080723

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTERNATIONAL PAPER CO /NEW/
		CENTRAL INDEX KEY:			0000051434
		STANDARD INDUSTRIAL CLASSIFICATION:	PAPER MILLS [2621]
		IRS NUMBER:				130872805
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		6400 POPLAR AVENUE
		CITY:			MEMPHIS
		STATE:			TN
		ZIP:			38197
		BUSINESS PHONE:		901-419-7000

	MAIL ADDRESS:	
		STREET 1:		6400 POPLAR AVENUE
		CITY:			MEMPHIS
		STATE:			TN
		ZIP:			38197

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTERNATIONAL PAPER & POWER CORP
		DATE OF NAME CHANGE:	19710527
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-08-042850
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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