-----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, VEmU/FlzoEJgKTgBd6eG9nU87Ye2nJ13ixry6AIGnijKPbeP50YIAthKHCQP7YUW 4Xn5O2nWTAckVafuDgd5cQ== 0000950123-09-049606.txt : 20100512 0000950123-09-049606.hdr.sgml : 20100512 20091009171211 ACCESSION NUMBER: 0000950123-09-049606 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091009 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INTERFACE INC CENTRAL INDEX KEY: 0000715787 STANDARD INDUSTRIAL CLASSIFICATION: CARPETS AND RUGS [2273] IRS NUMBER: 581451243 STATE OF INCORPORATION: GA FISCAL YEAR END: 0317 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2859 PACES FERRY RD STREET 2: STE 2000 CITY: ATLANTA STATE: GA ZIP: 30339 BUSINESS PHONE: 7704376800 MAIL ADDRESS: STREET 1: 2859 PACES FERRY RD STREET 2: STE 2000 CITY: ATLANTA STATE: 2Q ZIP: 30339 FORMER COMPANY: FORMER CONFORMED NAME: INTERFACE FLOORING SYSTEMS INC DATE OF NAME CHANGE: 19870817 CORRESP 1 filename1.htm corresp
INTERFACE INC.
2859 PACES FERRY ROAD, SUITE 2000
ATLANTA, GEORGIA 30339
September 9, 2009
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
     
Re:
  Registration Statement on Form S-4, File Nos. 333-160858 and 333-160858-01 through 333-160858-24 of
Interface Inc. and Additional Registrants filed on July 29, 2009 (the “Registration Statement”)
Ladies and Gentlemen:
     This letter is to supplementally advise the Securities and Exchange Commission (the “Commission”) that the undersigned registrants (the “Registrants”) are registering their exchange offer, as described in the Registration Statement, in reliance on the Commission’s position enunciated in Exxon Capital Holdings Corporation (available May 13, 1988), Morgan Stanley & Co., Inc. (available June 5, 1991), and Shearman & Sterling (available July 2, 1993).
     The exchange offer relates to the Registrants’ offer to exchange up to $150 million in aggregate principal amount of the series of already outstanding 11 3/8% Senior Secured Notes (the “Old Notes”), which have not been registered under the Securities Act of 1933, as amended (the “Securities Act”), for a substantially identical series of newly issued notes (the “New Notes”) that will be so registered.
     The Registrants hereby represent that they have not entered into any arrangement or understanding with any person to distribute the New Notes to be issued in the exchange offer and, to the best of the Registrants’ information and belief, each person participating in the exchange offer is acquiring the New Notes in the ordinary course of business and has no arrangement or understanding with any person to participate in the distribution of the New Notes to be received in the exchange offer. In this regard, the Registrants hereby represent that they will make each person participating in the exchange offer aware (through the exchange offer prospectus and letter of transmittal) that (1) if such person is participating in the exchange offer for the purpose of distributing the New Notes to be acquired in the exchange offer, such person (a) cannot rely on the Commission’s position in Exxon Capital, Morgan Stanley and Shearman & Sterling or other interpretative letters to similar effect and (b) must comply with the registration and prospectus delivery requirements of the Securities Act; and (2) any broker-dealer who holds New Notes acquired for its own account as a result of market-making activities or other trading activities and who is participating in the exchange offer may be a statutory underwriter and must deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of such New Notes.
     The Registrants further acknowledge that a secondary resale transaction as described above by any such person participating in the exchange offer for the purpose of distributing the New Notes should be covered by an effective registration statement containing the selling security holder information required by Item 507 of Regulation S-K.

 

 

     Furthermore, the Registrants acknowledge that they will include in the letter of transmittal, to be executed by an offeree in order to participate in the exchange offer, a provision stipulating that if the offeree is a broker-dealer holding New Notes acquired for its own account as a result of market-making activities or other trading activities, such offeree acknowledges that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of New Notes received in the exchange offer.
     If you have any questions or comments, please contact Raymond S. Willoch at (770) 437-6800, or W. Randy Eaddy of Kilpatrick Stockton LLP at (404) 815-6500.
         
 
  Sincerely,
 
        
 
  INTERFACE, INC.
 
        
 
        
 
  By:   /s/ Patrick C. Lynch
 
       
 
      Patrick C. Lynch
Senior Vice President and Chief Financial Officer
     
 
INTERFACEFLOR, LLC
  RE:SOURCE AMERICAS ENTERPRISES, INC.
BENTLEY PRINCE STREET, INC.
  RE:SOURCE MINNESOTA, INC.
BENTLEY MILLS, INC.
  RE:SOURCE NORTH CAROLINA, INC.
COMMERCIAL FLOORING SYSTEMS, INC.
  RE:SOURCE NEW YORK, INC.
FLOORING CONSULTANTS, INC.
  RE:SOURCE OREGON, INC.
INTERFACE AMERICAS, INC.
  RE:SOURCE SOUTHERN CALIFORNIA, INC.
INTERFACE ARCHITECTURAL RESOURCES, INC.
  RE:SOURCE WASHINGTON, D.C., INC.
INTERFACE OVERSEAS HOLDINGS, INC.
  SOUTHERN CONTRACT SYSTEMS, INC.
FLOR, INC.
  SUPERIOR/REISER FLOORING RESOURCES, INC.
QUAKER CITY INTERNATIONAL, INC.
    
         
 
        
 
  By:   /s/ Patrick C. Lynch
 
       
 
      Patrick C. Lynch
Senior Vice President
 
        
 
        
 
  INTERFACE GLOBAL COMPANY APS
 
        
 
        
 
  By:   /s/ Daniel T. Hendrix
 
       
 
      Daniel T. Hendrix
Senior Vice President and Director

 

 

         
 
  INTERFACESERVICES, INC.
 
        
 
        
 
  By:   /s/ Keith E. Wright
 
       
 
      Keith E. Wright
Treasurer
 
        
 
        
 
  INTERFACE REAL ESTATE HOLDINGS, LLC,
 
        
 
  By:   BENTLEY PRINCE STREET, INC., its sole member
 
        
 
        
 
  By:   /s/ Patrick C. Lynch
 
       
 
      Patrick C. Lynch
Senior Vice President
 
        
 
        
 
  INTERFACE AMERICAS HOLDINGS, LLC,
 
        
 
  By:   INTERFACE, INC., its manager
 
        
 
        
 
  By:   /s/ Patrick C. Lynch
 
       
 
      Patrick C. Lynch
Senior Vice President
 
        
 
        
 
  INTERFACE AMERICAS RE:SOURCE TECHNOLOGIES, LLC,
 
        
 
  By:   INTERFACEFLOR, LLC, its sole member
 
        
 
        
 
  By:   /s/ Patrick C. Lynch
 
       
 
      Patrick C. Lynch
Senior Vice President

 

-----END PRIVACY-ENHANCED MESSAGE-----