EXHIBIT 99.7

                            TEKNI-PLEX INCORPORATED

                             OFFER TO EXCHANGE ITS
               12.75% SERIES B SENIOR SUBORDINATED NOTES DUE 2010
                       FOR ANY AND ALL OF ITS OUTSTANDING
                   12.75% SENIOR SUBORDINATED NOTES DUE 2010

To Registered Holders and The Depository
  Trust Company Participants:

     Enclosed are the materials listed below relating to the offer by Tekni-Plex
Incorporated, a Delaware corporation (the "COMPANY"), to exchange its 12.75%
Series B Senior Subordinated Notes Due 2010 (the "NEW NOTES"), pursuant to an
offering registered under the Securities Act of 1933, as amended (the
"SECURITIES ACT"), for a like principal amount of its issued and outstanding
12.75% Senior Subordinated Notes Due 2010 (the "OLD NOTES") upon the terms and
subject to the conditions set forth in the Company's Prospectus, dated
          , 2002, and the related Letter of Transmittal (which together
constitute the "EXCHANGE OFFER").

     Enclosed herewith are copies of the following documents:

          1.  Prospectus dated           , 2002;

          2.  Letter of Transmittal;

          3.  Notice of Guaranteed Delivery;

          4.  Instruction to Registered Holder and/or Book-Entry Transfer
     Participant from Owner; and

          5.  Letter which may be sent to your clients for whose account you
     hold Old Notes in your name or in the name of your nominee, to accompany
     the instruction form referred to above, for obtaining such client's
     instruction with regard to the Exchange Offer.

     WE URGE YOU TO CONTACT YOUR CLIENTS PROMPTLY.  PLEASE NOTE THAT THE
EXCHANGE OFFER WILL EXPIRE AT 5:00 P.M., NEW YORK CITY TIME, ON           , 2002
UNLESS EXTENDED.

     The Exchange Offer is not conditioned upon any minimum number of Old Notes
being tendered.

     Pursuant to the Letter of Transmittal, each holder of Old Notes will
represent to the Company that (i) the holder is not an "affiliate" of the
Company, (ii) any New Notes to be received by it are being acquired in the
ordinary course of its business, and (iii) the holder has no arrangement or
understanding with any person to participate in a distribution (within the
meaning of the Securities Act) of such New Notes. If the tendering holder is a
broker-dealer that will receive New Notes for its own account in exchange for
Old Notes, you will represent on behalf of such broker-dealer that the Old Notes
to be exchanged for the New Notes were acquired by it as a result of
market-making activities or other trading activities, and acknowledge on behalf
of such broker-dealer that it will deliver a prospectus meeting the requirements
of the Securities Act in connection with any resale of such New Notes. By
acknowledging that it will deliver and by delivering a prospectus meeting the
requirements of the Securities Act in connection with any resale of such New
Notes, such broker-dealer is not deemed to admit that it is an "underwriter"
within the meaning of the Securities Act.

     The enclosed Instruction to Registered Holder and/or Book-Entry Transfer
Participant from Owner contains an authorization by the beneficial owners of the
Old Notes for you to make the foregoing representations.

     The Company will not pay any fee or commission to any broker or dealer or
to any other persons (other than the Exchange Agent) in connection with the
solicitation of tenders of Old Notes pursuant to the


Exchange Offer. The Company will pay or cause to be paid any transfer taxes
payable on the transfer of Old Notes to it, except as otherwise provided in
Instruction 8 of the enclosed Letter of Transmittal.

     Additional copies of the enclosed material may be obtained from the
undersigned.

                                          Very truly yours,

                                          HSBC BANK USA

NOTHING CONTAINED HEREIN OR IN THE ENCLOSED DOCUMENTS SHALL MAKE YOU THE AGENT
OF TEKNI-PLEX, INC. OR HSBC BANK USA OR AUTHORIZE YOU TO USE ANY DOCUMENT OR
MAKE ANY STATEMENT ON THEIR BEHALF IN CONNECTION WITH THE EXCHANGE OFFER OTHER
THAN THE DOCUMENTS ENCLOSED HEREWITH AND THE STATEMENTS CONTAINED THEREIN.

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