Correspondence

0001193125-11-078244.txt : 20110912 0001193125-11-078244.hdr.sgml : 20110912 20110325170933 ACCESSION NUMBER: 0001193125-11-078244 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110325 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INTERTAPE POLYMER GROUP INC CENTRAL INDEX KEY: 0000880224 STANDARD INDUSTRIAL CLASSIFICATION: CONVERTED PAPER & PAPERBOARD PRODS (NO CONTAINERS/BOXES) [2670] IRS NUMBER: 000000000 STATE OF INCORPORATION: A8 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9999 CAVENDISH BOULEVARD, STE. 200 CITY: VILLE ST LAURENT STATE: A8 ZIP: H4M 2X5 BUSINESS PHONE: 941-739-7500 MAIL ADDRESS: STREET 1: 9999 CAVENDISH BOULEVARD, STE. 200 CITY: VILLE ST LAURENT STATE: A8 ZIP: H4M 2X5 CORRESP 1 filename1.htm Correspondence


	555 Eleventh Street, N.W., Suite 1000 Washington, D.C. 20004-1304 Tel: +1.202.637.2200 Fax: +1.202.637.2201 www.lw.com

	FIRM / AFFILIATE OFFICES
	Abu Dhabi	Moscow
	Barcelona	Munich
	Beijing	New Jersey
	Brussels	New York
	Chicago	Orange County
March 25, 2011	Doha	Paris
	Dubai	Riyadh
VIA EDGAR CORRESPONDENCE	Frankfurt	Rome
	Hamburg	San Diego
Tia Jenkins	Hong Kong	San Francisco
Senior Assistant Chief Accountant	Houston	Shanghai
Office of Beverage, Apparel and Health Care Services	London	Silicon Valley
Division of Corporation Finance	Los Angeles	Singapore
Securities and Exchange Commission	Madrid	Tokyo
100 F Street N.E.	Milan	Washington, D.C.
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 Ms. Jenkins:

On behalf of Intertape Polymer Group Inc. (the “Company”), we are responding to your letter dated March 4, 2011 with respect to the above-referenced filing. Pursuant to my discussions with the Staff of the Division of Corporation Finance of the Securities and Exchange Commission, the Company hereby confirms its expectation that the Company will respond to the Staff’s comments on or about April 1, 2011.

* * * * *

If you have any questions or comments with regard to these responses or other matters, please call the undersigned at (202) 637-2165.

Very truly yours,

/s/ Joel H. Trotter

Joel H. Trotter

of LATHAM & WATKINS LLP


cc:		Gregory A. C. Yull, Chief Executive Officer
		Bernard J. Pitz, Chief Financial Officer
		Intertape Polymer Group Inc.

		J. Gregory Humphries
		Shutts & Bowen LLP

GRAPHIC 2 g168426corresp_logo.jpg GRAPHIC begin 644 g168426corresp_logo.jpg M_]C_X``02D9)1@`!`@``9`!D``#_[``11'5C:WD``0`$````9```_^X`#D%D M;V)E`&3``````?_;`(0``0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$! M`0$!`0$!`0$!`0$!`0("`@("`@("`@("`P,#`P,#`P,#`P$!`0$!`0$"`0$" M`@(!`@(#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,# M`P,#`P,#`P,#_\``$0@`$0#W`P$1``(1`0,1`?_$`(0```("`@,!```````` M``````D*!P@%!@`!"P0!`0`````````````````````0```&`@$"`P0$"@4- M``````$"`P0%!@<("0`1(1(*$Q1X.2(5MK,&??3DM*33T-OMDVX/9>0=R3OV",[!@BC[R]676]DD`CY2^;L'<>WX>@ M9.Z#SF=N-RL^EY9+[S9U&V3Z^DVCW(=B/CJE(6)>RXPTOC)K1[C7\ZVE-!)9 M6*=0Z[N0D%45CMS>=W9X[R#W(4>@?.VHULQ9O)K7>M>@2-Q=PC:DV[G> MV7X[IC(NV0Z]XKTLI6=JF5KL#,(78+]/3N+6$BI)V0T.J1]"F:6YX!&P-DS% M4\AO.(%\H@;CGHQ#`ZE>GM#Z4O!X:)S_BABBK M,6E$&#R1DG+8YBKK>4GM0,("7RB(=!?/6GD%T8C=.<`Q4WN[J7,D@C+(/TSD636*"Q5@,!@`P"'04'])[.RUCX MBZS*34Q)SKU;8?8`GUC+2;F6=J()VEH"!/>W:JZPHD3$/*7SF``\0\![=!1G MU.$CGC=7/6!>,752Q2T?<,7:[["/E8UNBMV(+N>CE1`0\H]`P+PW;CI[X<:VJ.Q3V33D[K,XUCJ7E93VI#N2Y M9QH=6AW]R]2*4GNJL].P*DJDF(>#5^D8.Y3`(@LGZN2Z;`6#8'2C&^NMBL,/ M9]>,#;)[N69*N23V/<-:]CV7HCL;.Z!BLB9TE68_'@*) MRJ\C3O(_!#CS+N!WYVV7^3>JX'UVPO&0;]=E*-LA;+)LX_(5=CCH^:13D*W7 M6=CCO,D(*(O4R?3`W81##^E!N=M6X[,MX(R-,24KD;5;=#/6%;4$L]=R#QJN MT"K64Z8/'JRSA9N6:G9!,GF6VQ\6[;9S"]CDFESU%SEA+92K6*HSSANF^K@SJ=*?KDZVG7&SK1JK.249>>0=K,[8L$J^_=$D3 MXBP?K?(YLD(EX>(*,`]_*(=!I&R_([9LI^D]PSD&JV M*1>9YV,J>&=%D'D?)*_K))95A[T7&V0?>'13@\1FK?1\82[WS>;V@A)$.!OI M`;H&AJ8C2>//0"LIWB34+1M-]4XM6YS*[Y5X[?QN%,7)+V:3,^?+++OY.94@ M%U0,1FUX.J MY6@UT:+9`_NNRNN.)^0/*-\V0?9ZQ#M?;759;1^:YEKCUX.';-7)>HMK#4EF#L M)=D=T'E>I&#)\7B;DQX![?;+XEC['<#L/GNR9$G96QG MKE5952MQ^%Y64DK0X.Z;,%(V+8HK*#[?S%`OF``[F["&MZ3U+*7.3O4UY2,V MM;G2^.'5VQS-6XX\$RZTI72YOMD+,(DG-F,AP1%6IGT0$[#(+M&RP'14?,VK M(1.E$O?K$)+]4;.34'K?Q^JP1IW3%>N90,LR=G9+(G M<,UC$*)DS>8AA*`B'<`Z`@7//(/XKAZY`9&+>O(V0:8"F56KZ/'?$=N-8'SBQ7#%-$V_TCN,_(OGB M-WQAFG'T-EZ?H,#)RI0<22243/J3S!,#*"DZ;3[/QCF"!X<$6+,':RP-6B7<0*DGY2%[>`=`)"5K6IW* M-S-\BNMW,SLK?\?$P3E-CC70_5^;RJZP7BF8Q\DM.D&VP#I8&,9.7RQ0#*"F M&Y!=I/9Y145-S[>R7Z8 MJU"B+1D:0B/K^2"+:/I9T1-9NT.O[%(@"F4Y@*43=!(-FV8K%7F=3(5U7I]P MOMS;W5.IZK-,$Y$ST=W9O:NR',U-`8Y=9L87S.,58L<$K55ONV\VWJV&HL]+E;7&WZ1S)T,?[X58R1T$EU$@6E].MRO<=.GN@-BP_LQMIBW#^32;3;!6=2F MVI>=++)P,Y/1?U1)F+'PKYO[O(%:*"F(*"(@7\`=`PQOUR/XIP;Q3YVY!,.9 M`@;E4U<(RU#JW9"E8S-,3+S3I.. M_4!CEZN2C6,8($.@9D@9@DW645("BI@88].9N`YV^XI=?7=F?*.,J:\-W^K6 M66;PXC+,K%AE-E#UA6735.9V$E+XR=03QR=4"F4=K+?T#T%2<#*%_P#K,W?3 M\Q1-_P!LC&7T>X>8`+:,!F'P_#X>T#O_`*0_IZ"Q'JA1`O!_N>(F`H#_`'$A MW,/;N)MC,3%`H=Q#Q,80``_RB/0?+KGP?<2-KU#P1?K#H5@"8M5DUOQ?;YR; M=P4J=S*6"8QA"3$E*NE4ILHF_8>@A+TDJC5IP[UU0RC M=NR:;#[!G%4RI"-D&J%B8G%0ZAQ`J2*20=Q$QO`H=Q'MT`T-#)OEJW#W=Y&. M6WCTI>BMLQOG?+TKJUC2S;D6#,S26+A7`00;&`-B^.Q0W18DJ=Q9(0[F47=K M*"O+,#E3*44ECJA8_P!.',9JTFW1Y&N(S:2*Q_2\AQUCA]T\5U/%LO/RF*&T M'DME`HY#B<4O[6W:SKNH1,?/U1-FDN4721VKTJWG4254$)FE:96]OO5`;/8U MN+9.P8ZP=Q"*X+NL.L8BB'_/JPPT486.08WBN1V''2S550Z# M/07*!$;+I_.Y%XP;-HKE(E&=STSJ-/ZUK.Z26>5IGO##';R@4BR0J-I.,^S5 M;)LHZ1]BX6749O2&3*X7!,JZ@)^>E[DLA;G[F8YN&5X)VV@^)C0%YJ97&DB0 MQO89'RQFO)@LG[E%P=Q"JFI>(;N7EYQ)P>RL, M]6PKJ-R[9UWK9$>$37B?[K*?C:$O&*HM^V`Q1]RDH.LMC`"A?("ME.`=Q4$O M0,R^IURS?973_#7'K@M9HOL'R:;#X^UVIL4X>"R(6DQUAA+%>9N1=H$3J^`*IK':,[C4V\U]5O!(8Q"2,,N[.T=)C]))PB M)C"C$VS&?/3^1F$ME[+<(*Q9QQ7L7B[%%GR*RD9JUUS!N2(JQ MTW&,U(QLL\9RLI#1C257=P[=9RD"L"#(B*A&XHB`7YL.G^\5GJ.LCR2V1U=1 MS'J;F`M[QI8F&L&4DL;3=-@;, MW*_EK=2?ZW73[0S70-T0OY&B?S8P_%4N@7>]/+^1^17XXKS^)]!)N)?YA_:G MX#,??:;&'02_SX_*CVD_J<4_?3CSH"#Z\?PK8-^'[&?W.@KSZ