CORRESP 1 filename1.htm Correspondence

LOGO

April 1, 2011

Tia Jenkins

Senior Assistant Chief Accountant

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 Ms. Jenkins:

In response to your letter dated March 4, 2011, 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 Staff’s 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

9999 Cavendish Blvd., Suite 200 Ville St. Laurent, Quebec, Canada, H4M 2X5