December 29, 2010
John Reynolds
Assistant Director
Office of Beverage, Apparel and Health Care Services
Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Re: | Intertape Polymer Group Inc. |
Form 40-F for fiscal year ended December 31, 2009
Filed March 29, 2010
File No. 001-10928
Dear Mr. Reynolds:
In response to your letter dated December 15, 2010, Intertape Polymer Group Inc. (the Company) is today submitting to the Staff of the Securities and Exchange Commission a letter from our counsel, Joel H. Trotter of Latham & Watkins LLP.
Pursuant to the Staffs request, the Company hereby acknowledges that:
| the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours, | ||||
INTERTAPE POLYMER GROUP INC. | ||||
By: | /s/ Gregory A. C. Yull | |||
Name: | Gregory A. C. Yull | |||
Title: | Chief Executive Officer | |||
/s/ Bernard J. Pitz | ||||
Name: | Bernard J. Pitz | |||
Title: | Chief Financial Officer |
999 Cavendish Blvd., Suite 200, Ville St. Laurent, Quebec, Canada, H4M 2X5
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