-----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, TebyPjwFkZzNnlOHlJGg4itMotnWuCtB50xGm8Fsp/54RVgDO0efR5yLhRKPmWzl mtHdPxu2ceumJ8diHsvXwA== 0001193125-07-265476.txt : 20080408 0001193125-07-265476.hdr.sgml : 20080408 20071214141838 ACCESSION NUMBER: 0001193125-07-265476 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20071214 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm Correspondence Letter

LOGO

 

MAURA ABELN SMITH     INTERNATIONAL PLACE III
SENIOR VICE PRESIDENT, GENERAL COUNSEL     6400 POPLAR AVENUE
& CORPORATE SECRETARY     MEMPHIS, TN 38197
    T 901-419-3829
    F 901-214-1248
    maura.abelnsmith@ipaper.com

December 14, 2007

VIA Facsimile and EDGAR Correspondence

Mr. Craig Slivka

Attorney-Advisor

Division of Corporation Finance

United States Securities and Exchange Commission

One Station Place

100 F Street, N.E.

Washington, D.C. 20549

 

Re: International Paper Company

Definitive 14A

Filed April 5, 2007

File No. 001-03157

Dear Mr. Slivka:

On behalf of International Paper Company (the “Company”), I am responding to comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission as set forth in your letter, dated November 30, 2007 (the “November Comment Letter”) relating to the above-captioned Definitive 14A. The November Comment Letter was in response to the Company’s letter, dated September 21, 2007, which in turn responded to the Staff’s comments set forth in your letter, dated August 21, 2007.

In the November Comment Letter, the Staff requested the Company to respond to the Staff’s comments by December 14, 2007, or to tell you by that time when we will provide you with a response. Accordingly, the purpose of this letter is to inform you that the Company will provide the Staff with a response on or before January 31, 2008. We trust that the Staff will let me know promptly if this response date is not acceptable for any reason.

The Company is filing this response letter via EDGAR submission in addition to providing you with a facsimile copy of the submission.

 

Sincerely,

/s/ Maura A. Smith

Maura A. Smith
Senior Vice President, General Counsel & Corporate Secretary

 

cc: John V. Faraci

Jerry N. Carter

William G. Walter

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