tinresponse20100721.htm

-----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, TTsexkAMnXlicTU/sFt1IH2OYig8DTidGlTzqCzUv3RwlV0PLHi3Caik4iFpP6R5 uI9N+Rq5S8zyYoZKP1pC/w== 0000731939-10-000032.txt : 20100916 0000731939-10-000032.hdr.sgml : 20100916 20100721170440 ACCESSION NUMBER: 0000731939-10-000032 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100721 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TEMPLE INLAND INC CENTRAL INDEX KEY: 0000731939 STANDARD INDUSTRIAL CLASSIFICATION: PAPERBOARD MILLS [2631] IRS NUMBER: 751903917 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1300 MOPAC EXPRESSWAY SOUTH STREET 2: 3RD FLOOR CITY: AUSTIN STATE: TX ZIP: 78746 BUSINESS PHONE: 5124345800 MAIL ADDRESS: STREET 1: 1300 MOPAC EXPRESSWAY SOUTH STREET 2: 3RD FLOOR CITY: AUSTIN STATE: TX ZIP: 78746 CORRESP 1 filename1.htm tinresponse20100721.htm

Grant F. Adamson

Chief Governance Officer

July 21, 2010

Via EDGAR and Facsimile

Mr. John Reynolds

Assistant Director

Office of Beverages, Apparel and Healthcare Services

Mail Stop 3561

U.S. Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

Re:

Temple-Inland Inc.

Form 10-K for Fiscal Year Ended January 2, 2010

Filed February 23, 2010

File No. 001-08634

Form 8-K

Filed June 25, 2010

Dear Mr. Reynolds:

This letter is in response to the written comment received from the staff of the Division of Corporation Finance contained in the letter dated July 15, 2010, regarding the above referenced filings (the "Comment Letter"). A copy of the Comment Letter is attached for your reference. Our response corresponds to the numbering in the Comment Letter with a summary of the comment used as a caption.

We understand the purpose of your review and appreciate the points raised in your comments and the opportunity to discuss the matter with Jay Williamson of the Staff. We hope that after reviewing our response and the additional disclosures we anticipate making in future filings you agree with the approach we plan to take to address this matter.

Comments related to the Form 8-K filed June 25, 2010

1. The credit agreement filed as Exhibit 10.1 has omitted schedules, attachments and exhibits. Please confirm that you will file this agreement in its entirety with your next periodic report.

We confirm that we will file the credit agreement in its entirety, including all schedules and exhibits, as an exhibit to our Quarterly Report on Form 10-Q for the period ended July 3, 2010.

1300 S. MoPac Expy., 3rd Floor Austin, Texas 78746 512.434.3745 Fax 512.434.8180

Mr. John Reynolds

July 21, 2010

Page 2

Again, we appreciate your interest in working with us to enhance our disclosures in our filings and look forward to working with you toward this end. If you should have any questions or comments regarding this matter, please feel free to contact me.

Very truly yours,

/s/ Grant F. Adamson

Grant F. Adamson

Chief Governance Officer

Enclosures

cc: Audit Committee of the Board of Directors

Ernst & Young LLP

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