Acceleration Request Letter

0001193125-12-153774.txt : 20120509 0001193125-12-153774.hdr.sgml : 20120509 20120406171924 ACCESSION NUMBER: 0001193125-12-153774 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120406 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JOSTENS INC CENTRAL INDEX KEY: 0000054050 STANDARD INDUSTRIAL CLASSIFICATION: JEWELRY, PRECIOUS METAL [3911] IRS NUMBER: 410343440 STATE OF INCORPORATION: MN FISCAL YEAR END: 0102 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5501 NORMAN CTR DR CITY: MINNEAPOLIS STATE: MN ZIP: 55437 BUSINESS PHONE: 6128303300 MAIL ADDRESS: STREET 1: 5501 NORMAN CENTER DRIVE CITY: MINNEAPOLIS STATE: MN ZIP: 55437 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LEHIGH PRESS LLC CENTRAL INDEX KEY: 0000058518 STANDARD INDUSTRIAL CLASSIFICATION: COMMERCIAL PRINTING [2750] IRS NUMBER: 231417330 STATE OF INCORPORATION: DE FISCAL YEAR END: 1230 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1900 SOUTH 25TH AVENUE CITY: BROADVIEW STATE: IL ZIP: 60155 BUSINESS PHONE: (708) 681-3612 MAIL ADDRESS: STREET 1: 1900 SOUTH 25TH AVENUE CITY: BROADVIEW STATE: IL ZIP: 60155 FORMER COMPANY: FORMER CONFORMED NAME: LEHIGH PRESS INC DATE OF NAME CHANGE: 20000101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AKI INC CENTRAL INDEX KEY: 0001067549 STANDARD INDUSTRIAL CLASSIFICATION: JEWELRY, PRECIOUS METAL [3911] IRS NUMBER: 133785856 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1815 EAST MAIN STREET CITY: CHATTANOOGA STATE: TN ZIP: 37404 BUSINESS PHONE: 4236243301 MAIL ADDRESS: STREET 1: 1815 EAST MAIN STREET CITY: CHATTANOOGA STATE: TN ZIP: 37404 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VISANT CORP CENTRAL INDEX KEY: 0001308085 STANDARD INDUSTRIAL CLASSIFICATION: JEWELRY, PRECIOUS METAL [3911] IRS NUMBER: 900207604 FISCAL YEAR END: 0101 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 357 MAIN STREET STREET 2: 1ST FLOOR CITY: ARMONK STATE: NY ZIP: 10504 BUSINESS PHONE: (914) 595-8200 MAIL ADDRESS: STREET 1: 357 MAIN STREET STREET 2: 1ST FLOOR CITY: ARMONK STATE: NY ZIP: 10504 FORMER COMPANY: FORMER CONFORMED NAME: Jostens IH Corp. DATE OF NAME CHANGE: 20041105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DIXON DIRECT LLC CENTRAL INDEX KEY: 0001396740 IRS NUMBER: 562586460 STATE OF INCORPORATION: DE FISCAL YEAR END: 1230 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1226 WEST SEVENTH STREET CITY: DIXON STATE: IL ZIP: 61021 BUSINESS PHONE: (815) 284-2211 MAIL ADDRESS: STREET 1: 1226 WEST SEVENTH STREET CITY: DIXON STATE: IL ZIP: 61021 FORMER COMPANY: FORMER CONFORMED NAME: DIXON DIRECT CORP. DATE OF NAME CHANGE: 20070417 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NEFF MOTIVATION, INC. CENTRAL INDEX KEY: 0001396741 IRS NUMBER: 344377440 STATE OF INCORPORATION: OH FISCAL YEAR END: 1230 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 645 PINE STREET CITY: GREENVILLE STATE: OH ZIP: 45331 BUSINESS PHONE: (937) 548-3194 MAIL ADDRESS: STREET 1: 645 PINE STREET CITY: GREENVILLE STATE: OH ZIP: 45331 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NEFF HOLDING CO CENTRAL INDEX KEY: 0001396742 IRS NUMBER: 061674743 STATE OF INCORPORATION: DE FISCAL YEAR END: 1230 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 645 PINE STREET CITY: GREENVILLE STATE: OH ZIP: 45331 BUSINESS PHONE: (937) 548-3194 MAIL ADDRESS: STREET 1: 645 PINE STREET CITY: GREENVILLE STATE: OH ZIP: 45331 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Memory Book Acquisition LLC CENTRAL INDEX KEY: 0001433800 IRS NUMBER: 261095433 STATE OF INCORPORATION: DE FISCAL YEAR END: 1208 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 357 MAIN STREET STREET 2: 1ST FLOOR CITY: ARMONK STATE: NY ZIP: 10504 BUSINESS PHONE: 914-595-8200 MAIL ADDRESS: STREET 1: 357 MAIN STREET STREET 2: 1ST FLOOR CITY: ARMONK STATE: NY ZIP: 10504 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Phoenix (Md.) Realty, LLC CENTRAL INDEX KEY: 0001433807 IRS NUMBER: 222269911 STATE OF INCORPORATION: MD FISCAL YEAR END: 1208 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18249 PHOENIX DRIVE CITY: HAGERSTOWN STATE: MD ZIP: 21742 BUSINESS PHONE: 800-632-4111 MAIL ADDRESS: STREET 1: 18249 PHOENIX DRIVE CITY: HAGERSTOWN STATE: MD ZIP: 21742 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PCC Express, Inc. CENTRAL INDEX KEY: 0001433808 IRS NUMBER: 522038306 STATE OF INCORPORATION: DE FISCAL YEAR END: 1208 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18249 PHOENIX DRIVE CITY: HAGERSTOWN STATE: MD ZIP: 21742 BUSINESS PHONE: 800-632-4111 MAIL ADDRESS: STREET 1: 18249 PHOENIX DRIVE CITY: HAGERSTOWN STATE: MD ZIP: 21742 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Phoenix Color Corp. CENTRAL INDEX KEY: 0001433812 IRS NUMBER: 222269911 STATE OF INCORPORATION: DE FISCAL YEAR END: 1208 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18249 PHOENIX DRIVE CITY: HAGERSTOWN STATE: MD ZIP: 21742 BUSINESS PHONE: 800-632-4111 MAIL ADDRESS: STREET 1: 18249 PHOENIX DRIVE CITY: HAGERSTOWN STATE: MD ZIP: 21742 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Rock Creek Athletics, Inc. CENTRAL INDEX KEY: 0001504968 IRS NUMBER: 421458923 STATE OF INCORPORATION: IA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 203 6TH AVENUE W. CITY: GRINNELL STATE: IA ZIP: 50112 BUSINESS PHONE: (888) 762-5273 MAIL ADDRESS: STREET 1: 203 6TH AVENUE W. CITY: GRINNELL STATE: IA ZIP: 50112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Color Optics, Inc. CENTRAL INDEX KEY: 0001518472 IRS NUMBER: 742991377 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 216 MIDLAND AVENUE CITY: SADDLE BROOK STATE: NJ ZIP: 07663 BUSINESS PHONE: 973-772-1007 MAIL ADDRESS: STREET 1: 216 MIDLAND AVENUE CITY: SADDLE BROOK STATE: NJ ZIP: 07663 CORRESP 1 filename1.htm Acceleration Request Letter

VISANT CORPORATION

357 MAIN STREET

ARMONK, NEW YORK 10504


VIA EDGAR		April 6, 2012

Re:

Visant Corporation

Registration Statement on Form S-1

File No. 333-180481

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Dear Ladies and Gentlemen:

Visant Corporation, a Delaware corporation (the “Company”), and the additional registrants listed in the above-referenced Registration Statement (the “Guarantors” and together with the Company, the “Registrants”), pursuant to Rule 461 under the Securities Act of 1933, as amended, hereby request that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that the Registration Statement may become effective at 10:00 a.m., Eastern Standard Time, on April 11, 2012, or as soon thereafter as practicable.

The Registrants hereby acknowledge that:

•

should the Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the above-referenced Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

•

the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

•

the Registrants 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.

We request that we be notified of such effectiveness by telephone call to Risë B. Norman of Simpson Thacher & Bartlett LLP at (212) 455-3080.

Very truly yours,

/s/ Marie D. Hlavaty

Marie D. Hlavaty

Senior Vice President, Chief Legal Officer and Secretary