corresp

-----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, QVnPrdZUdBfBxiFcHwGYwNCrRwDzC3w0292IXOXDOXkt1/DotlStSoB72fHDbFHT AHboyJlqzV9eGojwRXfp9A== 0000950123-10-014051.txt : 20100405 0000950123-10-014051.hdr.sgml : 20100405 20100218131632 ACCESSION NUMBER: 0000950123-10-014051 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100218 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TERRA REAL ESTATE CORP CENTRAL INDEX KEY: 0001162137 IRS NUMBER: 421178622 STATE OF INCORPORATION: IA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 FOURTH ST STREET 2: POST OFFICE BOX 600 CITY: SIOUX CITY STATE: IA ZIP: 51102 BUSINESS PHONE: 712 277 1340 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TERRA CAPITAL HOLDINGS INC CENTRAL INDEX KEY: 0001162140 IRS NUMBER: 421431905 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH ST STREET 2: POST OFFFICE BOX 600 CITY: SIOUX CITY STATE: IA ZIP: 51102 BUSINESS PHONE: 712 277 1340 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAUMONT AMMONIA INC CENTRAL INDEX KEY: 0001162141 IRS NUMBER: 391917518 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH ST STREET 2: POST OFFFICE BOX 600 CITY: SIOUX CITY STATE: IA ZIP: 51102 BUSINESS PHONE: 712 277 1340 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TERRA UK HOLDINGS INC CENTRAL INDEX KEY: 0001162142 IRS NUMBER: 391917519 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH ST STREET 2: POST OFFFICE BOX 600 CITY: SIOUX CITY STATE: IA ZIP: 51102 BUSINESS PHONE: 712 277 1340 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PORT NEAL CORP CENTRAL INDEX KEY: 0001162144 IRS NUMBER: 421445999 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH ST STREET 2: POST OFFFICE BOX 600 CITY: SIOUX CITY STATE: IA ZIP: 51102 BUSINESS PHONE: 712 277 1340 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TERRA NITROGEN CORP CENTRAL INDEX KEY: 0001162145 IRS NUMBER: 721159610 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH ST STREET 2: POST OFFFICE BOX 600 CITY: SIOUX CITY STATE: IA ZIP: 51102 BUSINESS PHONE: 712 277 1340 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TERRA METHANOL CORP CENTRAL INDEX KEY: 0001162146 IRS NUMBER: 421431904 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH ST STREET 2: POST OFFFICE BOX 600 CITY: SIOUX CITY STATE: IA ZIP: 51102 BUSINESS PHONE: 712 277 1340 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TERRA INTERNATIONAL INC CENTRAL INDEX KEY: 0001162147 IRS NUMBER: 362537046 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH ST STREET 2: POST OFFFICE BOX 600 CITY: SIOUX CITY STATE: IA ZIP: 51102 BUSINESS PHONE: 712 277 1340 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TERRA INTERNATIONAL OKLAHOMA INC CENTRAL INDEX KEY: 0001162148 IRS NUMBER: 421321108 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH ST STREET 2: POST OFFFICE BOX 600 CITY: SIOUX CITY STATE: IA ZIP: 51102 BUSINESS PHONE: 712 277 1340 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAUMONT HOLDINGS CORP CENTRAL INDEX KEY: 0001162149 IRS NUMBER: 421490788 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH ST STREET 2: POST OFFFICE BOX 600 CITY: SIOUX CITY STATE: IA ZIP: 51102 BUSINESS PHONE: 712 277 1340 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TERRA INDUSTRIES INC CENTRAL INDEX KEY: 0000722079 STANDARD INDUSTRIAL CLASSIFICATION: AGRICULTURE CHEMICALS [2870] IRS NUMBER: 521145429 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH ST STREET 2: PO BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102-6000 BUSINESS PHONE: 7122771340 MAIL ADDRESS: STREET 1: 600 FOURTH STREET STREET 2: PO BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102-6000 FORMER COMPANY: FORMER CONFORMED NAME: INSPIRATION RESOURCES CORP DATE OF NAME CHANGE: 19920517 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BMC HOLDINGS INC CENTRAL INDEX KEY: 0000882483 IRS NUMBER: 541889308 STATE OF INCORPORATION: VA FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH ST STREET 2: PO BOX 600 CITY: SIOUX CITY STATE: IA ZIP: 51102 BUSINESS PHONE: 7122771340 MAIL ADDRESS: STREET 1: 600 FOURTH ST STREET 2: PO BOX 600 CITY: SIOUX CITY STATE: IA ZIP: 51102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TERRA CAPITAL INC CENTRAL INDEX KEY: 0001162139 STANDARD INDUSTRIAL CLASSIFICATION: CHEMICALS & ALLIED PRODUCTS [2800] IRS NUMBER: 421431905 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH ST STREET 2: PO BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102-6000 BUSINESS PHONE: 712 277 1340 MAIL ADDRESS: STREET 1: 600 FOURTH STREET STREET 2: PO BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102-6000 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Terra Nitrogen GP Holdings Inc. CENTRAL INDEX KEY: 0001337606 IRS NUMBER: 203382709 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102-6000 BUSINESS PHONE: 712-277-1340 MAIL ADDRESS: STREET 1: 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102-6000 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Terra Mississippi Holdings Corp. CENTRAL INDEX KEY: 0001394919 IRS NUMBER: 640292638 STATE OF INCORPORATION: MS FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TERRA CENTRE, 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102 BUSINESS PHONE: (712)277-1340 MAIL ADDRESS: STREET 1: TERRA CENTRE, 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Terra Mississippi Nitrogen Inc. CENTRAL INDEX KEY: 0001394920 IRS NUMBER: 640354930 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TERRA CENTRE, 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102-6000 BUSINESS PHONE: 712-277-1340 MAIL ADDRESS: STREET 1: TERRA CENTRE, 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102-6000 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Terra Houston Ammonia, Inc. CENTRAL INDEX KEY: 0001394921 IRS NUMBER: 640877703 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TERRA CENTRE, 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102 BUSINESS PHONE: (712)277-1340 MAIL ADDRESS: STREET 1: TERRA CENTRE, 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Terra LP Holdings LLC CENTRAL INDEX KEY: 0001477600 IRS NUMBER: 271368789 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51101 BUSINESS PHONE: (712) 277-1340 MAIL ADDRESS: STREET 1: 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Terra Environmental Technologies Inc. CENTRAL INDEX KEY: 0001478513 IRS NUMBER: 261586884 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102 BUSINESS PHONE: 712-277-1340 MAIL ADDRESS: STREET 1: 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Terra Global Holding Co Inc. CENTRAL INDEX KEY: 0001478514 IRS NUMBER: 263412185 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102 BUSINESS PHONE: 712-277-1340 MAIL ADDRESS: STREET 1: 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Terra Investment Fund II LLC CENTRAL INDEX KEY: 0001478515 IRS NUMBER: 263838992 STATE OF INCORPORATION: OK FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102 BUSINESS PHONE: 712-277-1340 MAIL ADDRESS: STREET 1: 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Terra Investment Fund LLC CENTRAL INDEX KEY: 0001478516 IRS NUMBER: 000000000 STATE OF INCORPORATION: OK FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102 BUSINESS PHONE: 712-277-1340 MAIL ADDRESS: STREET 1: 600 FOURTH STREET STREET 2: P.O. BOX 6000 CITY: SIOUX CITY STATE: IA ZIP: 51102 CORRESP 1 filename1.htm corresp

Terra Capital, Inc.
600 Fourth Street
P.O. Box 6000
Sioux City, Iowa 51102-6000

Via EDGAR and Facsimile

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 4361
Washington, D.C. 20549
Attn: Ms. Pamela Long, Assistant Director

February 18, 2010

Terra Capital, Inc.
Registration Statement on Form S-4 (File No. 333-163762)

Dear Ms. Long:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Terra Capital, Inc. (the “Company”) hereby requests that the effective date of the above referenced Registration Statement (the “Registration Statement”) be accelerated so that the Registration Statement, as then amended, become effective under the Securities Act by 11:00 a.m., eastern time, on February 19, 2010, or as soon thereafter as practicable.

The Company hereby affirms that it is aware of its obligations under the Securities Act. In connection with the foregoing request, the Company further acknowledges that:

	•		should the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

	•		the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

	•		the Company 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.

* * *

It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform the Company’s counsel, Craig F. Arcella at (212) 474-1024 or Timothy Y. Shih at (212) 474-1339, and then send written confirmation to the addressees listed on the cover of the Registration Statement.


	Sincerely, Terra Capital, Inc.
	By	/s/ John W. Huey
		Name: John W. Huey
		Title: Vice President, General Counsel and Corporate Secretary

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