-----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,
 Hzn81RQSA8CKXefetn3vJ1+tmYd7x2+UgH7ZzLcZ4tSW//bpdBmpQQLrtiqIrBGc
 34uu2ycgmzk5gbb3sRv2nA==

<SEC-DOCUMENT>0000000000-06-031161.txt : 20070201
<SEC-HEADER>0000000000-06-031161.hdr.sgml : 20070201
<ACCEPTANCE-DATETIME>20060706084559
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-031161
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060706

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SPARTECH CORP
		CENTRAL INDEX KEY:			0000077597
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS PLASTIC PRODUCTS [3080]
		IRS NUMBER:				430761773
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		120 S CENTRAL AVE
		STREET 2:		STE 1700
		CITY:			CLAYTON
		STATE:			MO
		ZIP:			63105
		BUSINESS PHONE:		3147214242

	MAIL ADDRESS:	
		STREET 1:		120 S CENTRAL AVE
		STREET 2:		STE 1700
		CITY:			CLAYTON
		STATE:			MO
		ZIP:			63105

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SPARTAN MANUFACTURING CORP
		DATE OF NAME CHANGE:	19830621

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PERMANEER CORP
		DATE OF NAME CHANGE:	19781019
PUBLIC REFERENCE ACCESSION NUMBER:		0000950134-06-000430
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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