CORRESP 20 filename20.htm SEC Letter

SIMPSON THACHER & BARTLETT LLP

425 LEXINGTON AVENUE

NEW YORK, N.Y. 10017-3954

(212) 455-2000

 

 

FACSIMILE (212) 455-2502

 

  Re: Visant Corporation
       Registration Statement on Form S-1

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Ladies and Gentlemen:

On behalf of Visant Corporation, a Delaware corporation (the “Company”), and the guarantors (the “Guarantors” and, together with the Company, the “Registrants”), we hereby transmit for electronic filing, pursuant to Rule 101(a) of Regulation S-T of the Securities Act of 1933, as amended (the “Securities Act”), a Registration Statement on Form S-1, which contains a market-maker prospectus for use by Credit Suisse Securities (USA) LLC, an affiliate of the Registrants, in connection with its market-making activities for the Registrants’ notes. Pursuant to Rule 457(q) under the Securities Act, no filing fee is required.

Please note that the disclosure in the Registrants’ Registration Statement on Form S-1 is based on, and is substantially similar to, the disclosure contained in the Registrants’ Registration Statement on Form S-4 (File No. 333-171061), which was declared effective by the Securities and Exchange Commission on December 17, 2011.

Please acknowledge receipt of the filing via electronic mail.

Should you have any questions regarding this filing, please contact me at (212) 455-3080 or Karen Hsu Kelley at (212) 455-2408.

Very truly yours,

/s/ Risë B. Norman

Risë B. Norman