0001047469-11-000671.txt : 20110329 0001047469-11-000671.hdr.sgml : 20110329 20110209152844 ACCESSION NUMBER: 0001047469-11-000671 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: READERS DIGEST ASSOCIATION INC CENTRAL INDEX KEY: 0000858558 STANDARD INDUSTRIAL CLASSIFICATION: BOOKS: PUBLISHING OR PUBLISHING AND PRINTING [2731] IRS NUMBER: 131726769 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 6462936000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WEEKLY READER CORP CENTRAL INDEX KEY: 0000884403 STANDARD INDUSTRIAL CLASSIFICATION: PERIODICALS: PUBLISHING OR PUBLISHING AND PRINTING [2721] IRS NUMBER: 133603780 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FUNK & WAGNALLS YEARBOOK CORP CENTRAL INDEX KEY: 0000884405 STANDARD INDUSTRIAL CLASSIFICATION: PERIODICALS: PUBLISHING OR PUBLISHING AND PRINTING [2721] IRS NUMBER: 133603787 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Weekly Reader Custom Publishing, Inc. CENTRAL INDEX KEY: 0001011510 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS PUBLISHING [2741] IRS NUMBER: 133783276 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: LIFETIME LEARNING SYSTEMS INC DATE OF NAME CHANGE: 19960330 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RDCL, Inc. CENTRAL INDEX KEY: 0001028115 STANDARD INDUSTRIAL CLASSIFICATION: BOOKS: PUBLISHING OR PUBLISHING AND PRINTING [2731] IRS NUMBER: 134066535 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 6462936000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: COMPASSLEARNING INC DATE OF NAME CHANGE: 20000207 FORMER COMPANY: FORMER CONFORMED NAME: JLC LEARNING CORP DATE OF NAME CHANGE: 20000103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GARETH STEVENS INC CENTRAL INDEX KEY: 0001035489 IRS NUMBER: 391462742 STATE OF INCORPORATION: WI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WRC MEDIA INC CENTRAL INDEX KEY: 0001102329 STANDARD INDUSTRIAL CLASSIFICATION: BOOKS: PUBLISHING OR PUBLISHING AND PRINTING [2731] IRS NUMBER: 134066536 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WORLD ALMANAC EDUCATION GROUP INC CENTRAL INDEX KEY: 0001102330 IRS NUMBER: 133603781 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: W.A. Publications, LLC CENTRAL INDEX KEY: 0001426507 IRS NUMBER: 136120229 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: World Wide Country Tours, Inc. CENTRAL INDEX KEY: 0001426518 IRS NUMBER: 470861189 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Taste of Home Media Group, LLC CENTRAL INDEX KEY: 0001426519 IRS NUMBER: 470861190 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: Taste of Home Media Group, Inc. DATE OF NAME CHANGE: 20080207 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Retirement Living Publishing Company, Inc. CENTRAL INDEX KEY: 0001426522 IRS NUMBER: 133439118 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Reiman Media Group, LLC CENTRAL INDEX KEY: 0001426523 IRS NUMBER: 470861192 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: Reiman Media Group, Inc. DATE OF NAME CHANGE: 20080207 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Reader's Digest Young Families, Inc. CENTRAL INDEX KEY: 0001426524 IRS NUMBER: 061396158 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Reader's Digest Sub Nine, Inc. CENTRAL INDEX KEY: 0001426525 IRS NUMBER: 134062727 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Reader's Digest Sales & Services, Inc. CENTRAL INDEX KEY: 0001426526 IRS NUMBER: 131952377 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Reader's Digest Latinoamerica S.A. CENTRAL INDEX KEY: 0001426527 IRS NUMBER: 521275836 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: Reader's Digest Latino America S.A. DATE OF NAME CHANGE: 20080207 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Reader's Digest Entertainment, Inc. CENTRAL INDEX KEY: 0001426528 IRS NUMBER: 133144742 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Reader's Digest Consumer Services, Inc. CENTRAL INDEX KEY: 0001426531 IRS NUMBER: 432018469 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Reader's Digest Children's Publishing, Inc. CENTRAL INDEX KEY: 0001426537 IRS NUMBER: 133616326 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RD Walking, Inc. CENTRAL INDEX KEY: 0001426538 IRS NUMBER: 133936509 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RD Publications, Inc. CENTRAL INDEX KEY: 0001426540 IRS NUMBER: 133439115 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RD Large Edition, Inc. CENTRAL INDEX KEY: 0001426543 IRS NUMBER: 133941489 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: R. D. Manufacturing Corp CENTRAL INDEX KEY: 0001426544 IRS NUMBER: 136120230 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: R.D. Manufacturing CORP DATE OF NAME CHANGE: 20080207 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pleasantville Music Publishing, Inc. CENTRAL INDEX KEY: 0001426546 IRS NUMBER: 132852289 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pegasus Sales, Inc. CENTRAL INDEX KEY: 0001426548 IRS NUMBER: 131883259 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pegasus Asia Investments Inc. CENTRAL INDEX KEY: 0001426552 IRS NUMBER: 133850077 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Home Service Publications, Inc. CENTRAL INDEX KEY: 0001426554 IRS NUMBER: 133439525 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Direct Holdings U.S. Corp. CENTRAL INDEX KEY: 0001426557 IRS NUMBER: 320134998 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Direct Holdings Libraries Inc. CENTRAL INDEX KEY: 0001426558 IRS NUMBER: 132537299 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Direct Holdings Education Inc. CENTRAL INDEX KEY: 0001426559 IRS NUMBER: 133765535 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Direct Holdings Customer Service, Inc. CENTRAL INDEX KEY: 0001426560 IRS NUMBER: 133389015 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Direct Holdings Custom Publishing Inc. CENTRAL INDEX KEY: 0001426561 IRS NUMBER: 133867452 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Christmas Angel Productions, Inc. CENTRAL INDEX KEY: 0001426562 IRS NUMBER: 134062729 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 6462936000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RDA Sub Co. CENTRAL INDEX KEY: 0001426563 IRS NUMBER: 421360501 STATE OF INCORPORATION: IA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: Books Are Fun, Ltd. DATE OF NAME CHANGE: 20080207 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ardee Music Publishing, Inc. CENTRAL INDEX KEY: 0001426564 IRS NUMBER: 132852291 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 6462936000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Allrecipes.com, Inc. CENTRAL INDEX KEY: 0001426565 IRS NUMBER: 911693797 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 6462936000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Alex Inc. CENTRAL INDEX KEY: 0001426566 IRS NUMBER: 133765531 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 6462936000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Travel Publications, Inc. CENTRAL INDEX KEY: 0001426597 IRS NUMBER: 112832927 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Taste of Home Productions, Inc. CENTRAL INDEX KEY: 0001426599 IRS NUMBER: 470861193 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Reader's Digest Financial Services, Inc. CENTRAL INDEX KEY: 0001426601 IRS NUMBER: 134177291 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Direct Holdings Americas Inc. CENTRAL INDEX KEY: 0001426647 IRS NUMBER: 132861045 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WAPLA, LLC CENTRAL INDEX KEY: 0001426680 IRS NUMBER: 134199272 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Saguaro Road Records, Inc. CENTRAL INDEX KEY: 0001503390 IRS NUMBER: 320272310 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Direct Entertainment Media Group, Inc. CENTRAL INDEX KEY: 0001503391 IRS NUMBER: 320272310 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pegasus Investment, LLC CENTRAL INDEX KEY: 0001503414 IRS NUMBER: 133864252 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: Pegasus Investment, Inc. DATE OF NAME CHANGE: 20101013 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Reiman Manufacturing, LLC CENTRAL INDEX KEY: 0001503786 IRS NUMBER: 134358760 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RDA Holding Co. CENTRAL INDEX KEY: 0001503813 IRS NUMBER: 371537045 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 646-293-6000 MAIL ADDRESS: STREET 1: 750 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10017 CORRESP 1 filename1.htm

LOGO

THE READER'S DIGEST ASSOCIATION, INC.
44 SOUTH BROADWAY
WHITE PLAINS, NY 10601

February 9, 2011

VIA EDGAR AND FEDERAL EXPRESS

United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549-4631

Attn:    Max A. Webb, Assistant Director

    Re:
    The Reader's Digest Association, Inc.
    RDA Holding Co.
    Alex Inc.
    Allrecipes.com, Inc.
    Ardee Music Publishing, Inc.
    RDA Sub Co. (f/k/a Books are Fun, Inc.)
    Christmas Angel Productions, Inc.
    RDCL, Inc. (f/k/a CompassLearning, Inc.)
    Direct Entertainment Media Group, Inc.
    Direct Holdings Americas Inc.
    Direct Holdings Custom Publishing Inc.
    Direct Holdings Customer Service, Inc.
    Direct Holdings Education Inc.
    Direct Holdings Libraries Inc.
    Direct Holdings U.S. Corp.
    Funk & Wagnalls Yearbook Corp.
    Gareth Stevens, Inc.
    Home Service Publications, Inc.
    Weekly Reader Custom Publishing, Inc. (f/k/a Lifetime Learning Systems, Inc.)
    Pegasus Asia Investments Inc.
    Pegasus Investment, LLC
    Pegasus Sales, Inc.
    Pleasantville Music Publishing, Inc.
    R.D. Manufacturing Corporation
    RD Large Edition, Inc.
    RD Publications, Inc.
    RD Walking, Inc.
    Reader's Digest Children's Publishing, Inc.
    Reader's Digest Consumer Services, Inc.
    Reader's Digest Entertainment, Inc.
    Reader's Digest Financial Services, Inc.
    Reader's Digest Latino America S.A
    Reader's Digest Sales and Services, Inc.
    Reader's Digest Sub Nine, Inc.
    Reader's Digest Young Families, Inc.
    Reiman Manufacturing LLC
    Reiman Media Group, LLC

      Retirement Living Publishing Company, Inc.
      Saguaro Road Records, Inc.
      Taste of Home Media Group, LLC
      Taste of Home Productions, Inc.
      Travel Publications, Inc.
      W.A. Publications, LLC
      Wapla, LLC
      Weekly Reader Corporation
      World Almanac Education Group, Inc.
      World Wide Country Tours, Inc.
      WRC Media Inc.

      Registration Statement on Form S-4
      File Nos. 333-170143 & 333-170143-01 to -47

Ladies and Gentlemen:

        Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, The Reader's Digest Association, Inc., a Delaware corporation (the "Company"), its parent RDA Holding Co., and its subsidiary guarantors (collectively, the "Registrants"), hereby respectfully request that the effective date of the above-referenced Registration Statement on Form S-4 (the "Registration Statement") be accelerated to February 11, 2011 at 3:00 p.m. Eastern time or as soon as practicable thereafter.

        We understand that the Staff of the Securities and Exchange Commission (the "Commission") will consider this request as confirmation by each of the Registrants of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. In connection with the foregoing, each of the Registrants represents and acknowledges that:

    •
    should the Commission or the Staff, 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 Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

    •
    the Registrants 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.

2

        If you have any questions regarding the foregoing, please do not hesitate to contact the undersigned at (914) 255-5262 or Raphael M. Russo at (212) 373-3309.

    Sincerely,
The Reader's Digest Association, Inc.
RDA Holding Co.
Alex Inc.
Allrecipes.com, Inc.
Ardee Music Publishing, Inc.
RDA Sub Co. (f/k/a Books are Fun, Inc.)
Christmas Angel Productions, Inc.
RDCL, Inc. (f/k/a CompassLearning, Inc.)
Direct Entertainment Media Group, Inc.
Direct Holdings Americas Inc.
Direct Holdings Custom Publishing Inc.
Direct Holdings Customer Service, Inc.
Direct Holdings Education Inc.
Direct Holdings Libraries Inc.
Direct Holdings U.S. Corp.
Funk & Wagnalls Yearbook Corp.
Gareth Stevens, Inc.
Home Service Publications, Inc.
Weekly Reader Custom Publishing, Inc. (f/k/a Lifetime Learning
    Systems, Inc.)
Pegasus Asia Investments Inc.
Pegasus Investment, LLC
Pegasus Sales, Inc.
Pleasantville Music Publishing, Inc.
R.D. Manufacturing Corporation
RD Large Edition, Inc.
RD Publications, Inc.
RD Walking, Inc.
Reader's Digest Children's Publishing, Inc.
Reader's Digest Consumer Services, Inc.
Reader's Digest Entertainment, Inc.
Reader's Digest Financial Services, Inc.
Reader's Digest Latino America S.A
Reader's Digest Sales and Services, Inc.
Reader's Digest Sub Nine, Inc.
Reader's Digest Young Families, Inc.
Reiman Manufacturing LLC
Reiman Media Group, LLC
Retirement Living Publishing Company, Inc.
Saguaro Road Records, Inc.
Taste of Home Media Group, LLC
Taste of Home Productions, Inc.
Travel Publications, Inc.
W.A. Publications, LLC
Wapla, LLC

3

 

    Weekly Reader Corporation
World Almanac Education Group, Inc.
World Wide Country Tours, Inc.
WRC Media Inc.

 

    By:   /s/ Andrea Newborn
        Name:   Andrea Newborn.
        Title:   Senior Vice President, General Counsel and Secretary and Attorney-in-fact
cc:
Raphael M. Russo, Esq.
Paul, Weiss, Rifkind, Wharton & Garrison LLP

    Lisa M. Spivack, Esq.
    The Reader's Digest Association, Inc.

    Alana C. St. Aude
    Paul, Weiss, Rifkind, Wharton & Garrison LLP

4


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