CENVEO
CORPORATION
One
Canterbury Green
201 Broad
Street
Stamford,
CT 06901
Securities
and Exchange Commission
100 F
Street, NE
Washington,
DC 20549
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Re:
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Cenveo
Corporation
Registration Statement on Form S-4
File No. 333-165394 (“Form
S-4”)
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Ladies
and Gentlemen:
On behalf of Cenveo Corporation (the
“Company”) and all other registrants (collectively, the “Registrants”) under the
above-captioned registration statement (the “Registration Statement”) and
pursuant to Rule 461 under the Securities Act of 1933, as amended, request is
hereby made that the effectiveness of the Registration Statement be accelerated
to 4:00 p.m. on April 27, 2010, or as soon thereafter as
practicable.
In
connection with the foregoing request for effectiveness, the Registrants hereby
acknowledge that: (i) should the Securities and Exchange Commission (the
“Commission”) or its staff, acting pursuant to delegated authority, declare the
filing effective, such action does not foreclose the Commission from taking any
action with respect to the filing, (ii) the action of the Commission or its
staff, acting pursuant to delegated authority, in declaring the filing
effective, does not relieve the Registrants from their full responsibility for
the adequacy and accuracy of the disclosure in the filing, and (iii) the
Registrants may not assert 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, |
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By:
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/s/
Mark S. Hiltwein |
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Name: |
Mark
S. Hiltwein |
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Title: |
Chief
Financial Officer |
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