-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, UUZA9mgVq/ltma+fS04KEX8QWz05hVFGkQ7T1frA0dsIaEM2sQl9w7O6K2P8tYvl jscu9MFhUhYjc7B5Inhl1w== 0001047469-07-002144.txt : 20080918 0001047469-07-002144.hdr.sgml : 20080918 20070326085854 ACCESSION NUMBER: 0001047469-07-002144 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070326 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COTT CORP /CN/ CENTRAL INDEX KEY: 0000884713 STANDARD INDUSTRIAL CLASSIFICATION: BOTTLED & CANNED SOFT DRINKS CARBONATED WATERS [2086] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6525 VISCOUNT RD CITY: MISSISSAUGA STATE: A6 ZIP: 00000 BUSINESS PHONE: 9056721900 MAIL ADDRESS: STREET 1: 6525 VISCOUNT RD CITY: MISSISSAUGA STATE: A6 ZIP: 00000 CORRESP 1 filename1.htm

QuickLinks -- Click here to rapidly navigate through this document


DRINKER BIDDLE & REATH LLP
ONE LOGAN SQUARE
18th and CHERRY STREETS
PHILADELPHIA, PA 19103-6996
TELEPHONE: (215) 988-2700
FAX: (215) 988-2757


March 26, 2007

VIA EDGAR

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Re: Cott Corporation / Definitive Proxy Statement filed on March 26, 2007

Dear Sir or Madam:

        On behalf of Cott Corporation, we are furnishing this letter to you in accordance with Instruction 5 to Item 10 of Schedule 14A in connection with the definitive proxy statement relating to the 2007 annual meeting of shareowners of Cott being filed concurrently herewith. The Proxy Statement describes a proposal for the approval of the restatement of Cott's Executive Investment Share Purchase Plan, a noncash compensation plan recently adopted by the board of directors of Cott.

        We hereby inform you that Cott intends to file a Form S-8 to register the shares to be distributed under the Plan promptly after receiving shareowner approval of the restatement of the Plan.

    Very truly yours,

 
 
/s/  H. JOHN MICHEL, JR.      
H. John Michel, Jr.
cc:
Mark R. Halperin, Chief Legal & Ethics Officer and Corporate Secretary, Cott Corporation Neil M. Sheehy, Goodmans LLP



QuickLinks

DRINKER BIDDLE & REATH LLP ONE LOGAN SQUARE 18th and CHERRY STREETS PHILADELPHIA, PA 19103-6996 TELEPHONE: (215) 988-2700 FAX: (215) 988-2757
March 26, 2007
 -----END PRIVACY-ENHANCED MESSAGE-----