-----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, DpDHu5JQsj/KrimuSbr5An1vfrqZI+hF7ENk1Upsz1xQRNK1ORH7GzWWz10EbOAz EUO22OIZx1efhBkdpsOAng== 0000950123-10-062711.txt : 20100817 0000950123-10-062711.hdr.sgml : 20100817 20100630151901 ACCESSION NUMBER: 0000950123-10-062711 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100630 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GRAPHIC PACKAGING CORP CENTRAL INDEX KEY: 0000886239 STANDARD INDUSTRIAL CLASSIFICATION: PAPERBOARD MILLS [2631] IRS NUMBER: 582205241 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 BUSINESS PHONE: 7706443000 FORMER COMPANY: FORMER CONFORMED NAME: RIVERWOOD HOLDING INC DATE OF NAME CHANGE: 19960306 FORMER COMPANY: FORMER CONFORMED NAME: RIVERWOOD INTERNATIONAL CORP DATE OF NAME CHANGE: 19940406 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GRAPHIC PACKAGING INTERNATIONAL INC CENTRAL INDEX KEY: 0001005011 STANDARD INDUSTRIAL CLASSIFICATION: PAPERBOARD MILLS [2631] IRS NUMBER: 840772929 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 814 LIVINGSTON STREET 2: COURT CITY: MARIETTA STATE: GA ZIP: 30067 BUSINESS PHONE: 7706443000 MAIL ADDRESS: STREET 1: 814 LIVINGSTON STREET 2: COURT CITY: MARIETTA STATE: GA ZIP: 30067 FORMER COMPANY: FORMER CONFORMED NAME: RIVERWOOD INTERNATIONAL CORP /DE/ DATE OF NAME CHANGE: 19970429 FORMER COMPANY: FORMER CONFORMED NAME: RIVERWOOD INTERNATIONAL USA INC DATE OF NAME CHANGE: 19951218 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GRAPHIC PACKAGING HOLDING CO CENTRAL INDEX KEY: 0001408075 STANDARD INDUSTRIAL CLASSIFICATION: PAPERBOARD CONTAINERS & BOXES [2650] IRS NUMBER: 260405422 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 BUSINESS PHONE: (770) 644-3000 MAIL ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 FORMER COMPANY: FORMER CONFORMED NAME: New Giant CORP DATE OF NAME CHANGE: 20070726 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bluegrass Container Canada Holdings, LLC CENTRAL INDEX KEY: 0001473094 IRS NUMBER: 840772929 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 BUSINESS PHONE: (770) 644-3000 MAIL ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Riverdale Industries, LLC CENTRAL INDEX KEY: 0001473096 IRS NUMBER: 841715242 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 BUSINESS PHONE: (770) 644-3000 MAIL ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Handschy Industries, LLC CENTRAL INDEX KEY: 0001473097 IRS NUMBER: 841715244 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 BUSINESS PHONE: (770) 644-3000 MAIL ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Handschy Holdings, LLC CENTRAL INDEX KEY: 0001473098 IRS NUMBER: 364154057 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 BUSINESS PHONE: (770) 644-3000 MAIL ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Field Container Queretaro (USA), L.L.C. CENTRAL INDEX KEY: 0001473099 IRS NUMBER: 364184350 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 BUSINESS PHONE: (770) 644-3000 MAIL ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bluegrass Multiwall Bag Company, LLC CENTRAL INDEX KEY: 0001473100 IRS NUMBER: 205002609 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 BUSINESS PHONE: (770) 644-3000 MAIL ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bluegrass Labels Company, LLC CENTRAL INDEX KEY: 0001473101 IRS NUMBER: 205002704 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 BUSINESS PHONE: (770) 644-3000 MAIL ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bluegrass Flexible Packaging Company, LLC CENTRAL INDEX KEY: 0001473102 IRS NUMBER: 205002689 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 BUSINESS PHONE: (770) 644-3000 MAIL ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Graphic Packaging Flexible Holdings, LLC CENTRAL INDEX KEY: 0001490417 IRS NUMBER: 271501154 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 BUSINESS PHONE: 7706443000 MAIL ADDRESS: STREET 1: 814 LIVINGSTON COURT CITY: MARIETTA STATE: GA ZIP: 30067 CORRESP 1 filename1.htm corresp
(GRAPHIC PACKAGING LOGO)
June 30, 2010
VIA FACSIMILE AND EDGAR
United States Securities and Exchange Commission
Washington, D.C. 20549
Attention: Erin Wilson
Mail Stop 3561
  Re:     Graphic Packaging Holding Company
Graphic Packaging International, Inc.
Graphic Packaging Corporation
Bluegrass Container Canada Holdings, LLC
Bluegrass Flexible Packaging Company, LLC
Bluegrass Labels Company, LLC
Bluegrass Multiwall Bag Company, LLC
Field Container Queretaro (USA), L.L.C.
Graphic Packaging Flexible Holdings, LLC
Handschy Holdings, LLC
Handschy Industries, LLC
Riverdale Industries, LLC
Amendment No. 1 to Registration Statement on Form S-3
Filed on May 25, 2010
File No. 333-166324
Dear Ms. Wilson:
          On May 25, 2010, Graphic Packaging Holding Company (the “Company”), Graphic Packaging International, Inc. and the additional registrants listed on the signature page to this letter (collectively with the Company, the “Registrants”) filed via EDGAR Amendment No. 1 to the above-referenced Registration Statement on Form S-3 (“Amendment No. 1 to the Registration Statement”). This letter supersedes the Registrants’ previous letter dated June 28, 2010 regarding the matters below.
          The Registrants acknowledge that (i) should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, such declaration does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff of the Commission, 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 (iii) 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.
[signatures on following page]

 

 

         
  Sincerely,

GRAPHIC PACKAGING HOLDING COMPANY
GRAPHIC PACKAGING INTERNATIONAL, INC.
GRAPHIC PACKAGING CORPORATION
BLUEGRASS CONTAINER CANADA HOLDINGS, LLC
BLUEGRASS FLEXIBLE PACKAGING COMPANY, LLC
BLUEGRASS LABELS COMPANY, LLC
BLUEGRASS MULTIWALL BAG COMPANY, LLC
FIELD CONTAINER QUERETARO (USA), L.L.C.
GRAPHIC PACKAGING FLEXIBLE HOLDINGS, LLC
HANDSCHY HOLDINGS, LLC
HANDSCHY INDUSTRIES, LLC
RIVERDALE INDUSTRIES, LLC
 		  
  By:   /s/ Laura Lynn Smith    
    Laura Lynn Smith   
    Assistant Secretary   
 
cc:   Justin R. Howard

 

GRAPHIC 2 g23083b3g2308304.gif GRAPHIC begin 644 g23083b3g2308304.gif M1TE&.#EAZ0`I`/?_``$S&JC,MX>(B)R\JJFIJG67A4QU9U=75J>YLKN\O`U' M,.WL[;G,PQ86%LS;T0$Y(7.B@:*BHO'Q\7"@?YJ:FL+9R8JTEVRE@O;U]B`@ M()C#IO[^_FQL;!Y61'IZ?-GDX):LJ00$!.7DY.7JZ3DZ.:[#O=+BW&%C8*3( MJ_KZ^NCQ[<&\O>?^ST\+2ZO/S\_.GHZ-G9V=S&>L+`P$Q+3/CX^$9J7W:QC'NLBOO]_/3Z^//X M]\_2T,G)R<7%Q9O'L/K\^I:ZGI&_H'*JA2DK*C(R,?+U]>#JYC MF,3+RWJJA%:`>J:KK)6=I+/3O-C6 MUK*WN6)WWO3U]V9E M9MK;UOKT^*>FIIB6E_?[^]#7T_7S]>OFZ(>LC.GCYKNVN?KZ_/+R\FIM<-W9 MV_S__L?'PM#4U/S\_J:KISQ!.IZ]N+[$P3(Z/,K,RR'EYL;&Q\'$Q#\\/=O;VV1G;.KKZ\K*SC`R.#TX.D],3(^5B??W]Y26 MG24I)L+#PQT:&SPT-3(Z-5!36'Y_?FEL9B`A'S,K+=#-SB@H*``K'OGY^4E' M2(%_?PX-#4A-4!-`0%114A,3$R4D)`D+"1`1$1(/#_O[^_W]_?W]_L7$Q'MT M>(&"@G)Y?')]=XRJH=/2TL#`O]75U(ZUM<[1U.'DWW>CAN3WL&WLS@W.+V^P+BXN*VNKLG)QSHX,UU<79B9C7%P<`M! M*:VNI7*EBB(D)(.!A,V]PHJ-C?_^_O3K[T!`/]S7V/O[^N'CX_W^_>/CXO'O M\>7FY-O;W____P```/___R'Y!`$``/\`+`````#I`"D```C_`/\)'$B08`H& M6-:-&.C`QAA7&PI*G$BQHL6+&#-JW,BQH\>/(#M*0N2B`R\`#Q8*=.!D@I`! M4E3T"TFSILV;.'/J]"@IC0*4#U(RY#+AA9,F>V;N7,JTJ=.G(/LI_;L*O^QA/!-!<$N%>RAW83Y%U%N`O:GU'[\(1@@(.A&%M M&"10GWV(R#-3@_X=6*"&&W1!WX1_X#-@B0S"Z-]`_"$AX3B`#"B1/)@HP$ML M#P!0P%@%R8`"!-I=4(`&7G"$BB_'$'/,E`UDP($,_0B0P99<^L_.KAS<`ORY.-M M,:B`TBTPY`@T0S'?=I);!`PM-/PO4*T'-W;J:0LLL_)/!U2V3,/`@!J/_W7(&$8U[ M]<.ZR.(M,"V?TL\,#,NR`#W=DJ"-0."T[`\W0-")CK?&&..M+#K\PX&W!/S3 MA>?=ZM(/Y/X(PJ`X>!_.8`P`**!'T0+)8QA06RA`]$!$-''!!$J_T`35`@4/ M@1`56&1UMSGH@+K6_7#=K28X2-SM-`)18[BWH*B4!##=[C+#YMT&PW:]^L#M MC]QTVTUZ-\1$/C`:=_LCRQ$$>.N.,O\0G+?B,!,?D,\?#4A&++R%A\4Q#!P8[QK0;00"!FZ]83_F$*;ZFO;=VZA!O4!<2\50L'=JL!IR"?,9@QD#)^"W3_2,8& M_>$'>:".&&00'>E,)T-9_.$`*F10"W/P#VLTP%O_``0O@I(5:"!K`,I:U@^O M$!P(4$$.!%D""H8'`3"@P%H4<2(W9O"]*7K+%X^`W?8$<@09^B,$7_Q'&/V1 MAW[0P(SK2^,CV$BG^,$Q`1)X@A@']H6^%4,1"?`?``5X/1G\PX!B_(!K9QEP%PP2O$4\(AJN:M'RR`%>*(Z2.JQ\!M M*#.+#%K#(2/*@IF,;YS73%\V_3$+#/PK;MUTH_RZ10X)'""F@MC;'6>0SFZY MHQ\BF.,ST>:*=QX0%OVH04S%\8QY->Z2[F00);J%C(C*2Y+>$B@]2"".'("C M'X+89!J$)>)WA'\K(JS_H48INQ6,FTP1K4/UQ1F__$6,% M&D/JW)0*1P*`=K,TR%\>1E!5?[B#8/7S!RX.B"EX4O.SH/U'/BP7,`!2Q:!U M[18D^J&,29J"0;\5H3]*Q[)O:4*"#`6L/W*0G^@RB`'"6&56>-&#Z?0#,(CY M1P6.\@>"'"(`+4'2DI`73/`1B:;=RL`-(EJ,6W4!O8(PZ`%X%MM_6%"H:`18 M&[OUQDUB!'_=*L8"QN&_?TC#<\"X!'.]6C[K$F2Z[YJ&4O#10@^DX7I=6$8P MO/7=@O0C%)O<[=4BNL)15J0?/2I/D'J@E]R,YS-$!-XN7["T"QP/(YT5D%2H MV#5;S&0;J"O$&T+@(N^J,7+/8'+)8A$1B3:P5*2<'WRL&"0^+'NUKNQRTV65Z`%1EZ&!(+`^R` M%:$!H`==W6@)5-(/$[C!OP-(FK2:5H2,./$'(N!2,22`8'+M3R"/@!<2R.&M MR4W3'QE(KC_4,51CU,+/[TLJAY?JCT)DI)RV/9L_2""#3G1K%@M`GP@"G0<7 M#P0'U/5'*:R[+W_$:X'Z>[2W:N`!+D'A5N(EH3._=6E_H$,.ET#3/W`G$"N\ M95D/X(4!THI:Z_8#0,!3PA4L.[PFG-K5WN(&/]&VM9)%)M?^`(8NQL$P7TN; M7.60QPR\I8I'^$)ERO^&,[-;L($:2(,:=YT(G0%VJ:,>0!)Y#8$S_L&,,\O# M%3J@AC1P@-5P$X/<#9M"'+I%C"AL8)(U0)\_0/@/U8X7H99N*,+\H#V)#@&8 M^V;`59SS@!XLMB*'T,`B('"!7@[@:5%X6D&$:3%O5;Q;N1B%5F51-PR@S1`+ MZY;'KV8,K'D@(B+P5BFVB7(AJ_R;B2@%,HBQB_O!T=Q8D\4,>B'.RS4"9/[8 M5<^[Q0EY3@H9VV4`?:M/'T=:O#MIFTNKR?^2MZ:_T$,^B; M1'L0!$=HB`<=R$IL$FM\9[G@"NW`!I*8`/9_Z%(*+)V@'Y)KS`D"`8NQ^,?_ MR`^);$!/TQA]4(,:M("[Q'>K%&]KO#>]E8`_:$]O$Z&!%/&@_A5$1P(,$P+2 M=@`\=T!C)`V$M`&JIS\_P"TA<`/%8EO(]@FUURWY4&F8I$D'54+^0`N=]U>C MU`]E@&P0`P!8`';]P`,`5QX]8`03000!$%(0T$L:,#G`8P%CL%(%-D'$1'&U MA@(@+]\$&9!&0;B#JAX`F^IUZD9`41 M-4,R8!)8,!W_\`&!D14`8(($ESQ(4SQ.D%D$D0P*_S<&F_4/PK0`PG=WEQ.$ MW3*$4FN4Y(:`'_>,M]28+.*`#>_@/^%`"*&$& MYR(0'_!O05)VTV$/3"`$5-9+`6"#`I$"%G`:S9-]_@`*$1"`EO@#R>0MC`0W MQ+`&`H`ZI_`/<7`VL.!M`L&$\$>*4>@/C!9155@0^A=B=5`0VN`M!S`-WY,! M/,`"@20#Z.8/K&!/&;``+50,>')4QT``D]8MK,!X*M0"<*B!5U="QM`"-?`] MZ85%)R``+2,04W`5`!`$@/_H`,FG?`^`?0)A`@N')$-@`:!('0-P!1!@`]DR M$4X4`C+4??[@"Q)P4TC0#UI53_W`B_3P#RQP-D_`CYGB-@#)6Q+H+05)$"!F M7%\@%M3`=*30#T=E##$0"<54##)T"R+',!GI/J7#B^+0#_G8+;2@#0;U3#*4 M@?'V#^45`A&0`NZS0C=5>-\B$$6`!<[1`\A3:H>Q+%OP&4)0%$,0`%$P%4N0 M:A"@1!=Q`P?C#Y8HE3?%`HF@/03H+]UR,W'P56#)A*OPA,E6BO_P@>0"!5)E M50DY$))0"X=T6JH5`I;@!\#Y+>50=`GF!EG@+?*B3"3P#_P`>KN@#.5P,(@9 M9`[_"('B56\`,Q#1X!R\8`;5)XCE\4/M4``V$``(5RQ'N31"T&H6T0L-B#8- ML`FG)`?]('O0(P%P-`JQD%Q;^0_HU0"H$)@(Q#,%,7&K]0>YY0^&H)C?PCTX M(`OS1@S-,#!'T#>P@`B$D5O$@"?JX(#Q@`_J<$"N0"]Q0PG: M4PS_,`*T@$K[X`X!*`NGT`#(\#(+Y0]@`@0.:"I).IOY(&S&(`Z0X#D#H0)! M@!5!8@#M&1CYY0!<``8!\'`"H0SE*$2A&8D#D0R_P`$<\`LS\`\1``D8(`\M MX*8<``>N$`]XF@]'D`5N2B:&X*8>(`HBT`ENZ@Q,)!`2_X"GK>`*@^JF_:(, M>,H!#S,#-U"IZC`-BSH0,]"F'.`,/H& M,_4/P+1!=HP$RD0"#L[(#Q+ M:S[V"7*@#P-A#W]PL_^``=J@#,H0"#RS`7^`"HE`(XF`L0 M!(]0$4O`!#90%%R@`?YZMWRQ`7!P!&]P!`(A!JA0`Y8P$X-+$+$`!->0"1%! M`WHP$]3_P`[W8`7N)`%OD`)`D`QCT1/[X`>;^P^O,`]'4+W_T`("0`Z%$`]Q M*@.M@`KVP2#CL`/;,"(>8`V;0`H"(0HW$`&'*!'+L`/)U[`N*!%$H`1#<`5" M$`!2T++*RQ0;D`Y:(`8F^@]O0`BF,`<`L@):)!`^L`&/P'+_4`>H.E%:@`!I M`$`J,`*\`\RT`>%T`8S*@-P M,`>^Q2!O,`GQ(`TCT@)O>1']\`$,8$,&0&!./`!"8`$,(`5`P,$=O!0;\`I\ M<`96(!!ZL`A`/H38*AJ`'P$0` I-$`#X8``^^#$=R"."#`.RQ`&J4`52(`!A:`Z`H$*T?3+`!W0&A$0`#L_ ` end -----END PRIVACY-ENHANCED MESSAGE-----