-----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, RGYwgqc5Wa1y0y+or3mLGD0RQ2oMdi4Xvg0NPfvZo8l04ySDIE0bgtQbvFtNoKCk z0q3aeqjr/xpl2Q8SCKbDg== 0001104659-07-070282.txt : 20070920 0001104659-07-070282.hdr.sgml : 20070920 20070920152854 ACCESSION NUMBER: 0001104659-07-070282 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070920 DATE AS OF CHANGE: 20070920 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MERRILL CORP CENTRAL INDEX KEY: 0000790406 STANDARD INDUSTRIAL CLASSIFICATION: COMMERCIAL PRINTING [2750] IRS NUMBER: 410946258 STATE OF INCORPORATION: MN FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-131813 FILM NUMBER: 071127049 BUSINESS ADDRESS: STREET 1: ONE MERRILL CIRCLE STREET 2: ENERGY PARK CITY: ST PAUL STATE: MN ZIP: 55108 BUSINESS PHONE: 6516464501 FORMER COMPANY: FORMER CONFORMED NAME: MERRILL CORP/FA DATE OF NAME CHANGE: 19930915 RW 1 a07-24332_1rw.htm RW

[Merrill Letterhead]

 

 

September 20, 2007

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC  20549

 

Re:                             Merrill Corporation
Registration Statement on Form S-1 (File No. 333-131813)
Application for Withdrawal Pursuant to Rule 477

 

Ladies and Gentlemen:

 

Pursuant to Rule 477 of the Securities Act of 1933, as amended (the “Securities Act”), Merrill Corporation (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal, effective as of the date hereof or at the earliest practicable date hereafter, of its Registration Statement on Form S-1, File No. 333-131813, together with all exhibits and amendments thereto (collectively, the “Registration Statement”), as originally filed with the Commission on February 13, 2006.

 

The Company has determined, due to adverse market conditions, not to proceed with the registration and sale of its common stock as contemplated by the Registration Statement.  The Company confirms that the Registration Statement was not declared effective by the Commission, and no securities of the Company have been sold pursuant to the Registration Statement.

 

Upon grant of the Commission’s consent, please provide a facsimile copy of the written order consenting to the withdrawal of the Registration Statement to the undersigned, facsimile number (651) 632-4141, with a copy to the Company’s legal counsel, Oppenheimer Wolff & Donnelly LLP, attention: Amy E. Culbert, Plaza VII, Suite 3300, 45 South Seventh Street, Minneapolis, MN 55402-1609, facsimile number (612) 607-7100.

 

If you have any questions with respect to this matter, please contact Ms. Culbert at (612) 607-7287.

 

Sincerely,

 

 

MERRILL CORPORATION

 

 

 

By:

/s/ Steven J. Machov

 

 

Steven J. Machov

 

Executive Vice President, General Counsel and Secretary

 

 

 

 

 

 

cc:

John W. Castro, Chief Executive Officer, Merrill Corporation

 

Bruce A. Machmeier, Esq., Oppenheimer Wolff & Donnelly LLP

 

Amy E. Culbert, Esq., Oppenheimer Wolff & Donnelly LLP

 

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