corresp

-----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, EaceE8OUjYUcuQsL0CxzazhUPgQujHVWvOKCLCRrWbvVVlGcltYBB/W4Gihss37b /tDD/X47FmyYNEj0BPA82g== 0000950123-10-115446.txt : 20110207 0000950123-10-115446.hdr.sgml : 20110207 20101221165657 ACCESSION NUMBER: 0000950123-10-115446 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20101221 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LIBBEY INC CENTRAL INDEX KEY: 0000902274 STANDARD INDUSTRIAL CLASSIFICATION: GLASS, GLASSWARE, PRESSED OR BLOWN [3220] IRS NUMBER: 341559357 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 MADISON AVE STREET 2: PO BOX 10060 CITY: TOLEDO STATE: OH ZIP: 43604 BUSINESS PHONE: 4193252100 MAIL ADDRESS: STREET 1: PO BOX 10060 CITY: TOLEDO STATE: OH ZIP: 43699-0060 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LGFS INC. CENTRAL INDEX KEY: 0001377497 IRS NUMBER: 341930975 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 BUSINESS PHONE: 419-325-2100 MAIL ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LGAC LLC CENTRAL INDEX KEY: 0001377498 IRS NUMBER: 341930497 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 BUSINESS PHONE: 419-325-2100 MAIL ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LIBBEY.COM LLC CENTRAL INDEX KEY: 0001377499 IRS NUMBER: 341906913 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 BUSINESS PHONE: 419-325-2100 MAIL ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LIBBEY GLASS INC. CENTRAL INDEX KEY: 0001377500 STANDARD INDUSTRIAL CLASSIFICATION: GLASS, GLASSWARE, PRESSED OR BLOWN [3220] IRS NUMBER: 222784107 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 BUSINESS PHONE: 419-325-2100 MAIL ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LGC CORP. CENTRAL INDEX KEY: 0001377505 IRS NUMBER: 341896034 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 BUSINESS PHONE: 419-325-2100 MAIL ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LGA4 CORP. CENTRAL INDEX KEY: 0001377506 IRS NUMBER: 311525673 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 BUSINESS PHONE: 419-325-2100 MAIL ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LGA3 CORP. CENTRAL INDEX KEY: 0001377507 IRS NUMBER: 311521505 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 BUSINESS PHONE: 419-325-2100 MAIL ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DRUMMOND GLASS CO CENTRAL INDEX KEY: 0001377508 IRS NUMBER: 341700383 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 BUSINESS PHONE: 419-325-2100 MAIL ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TRAEX CO CENTRAL INDEX KEY: 0001377509 IRS NUMBER: 341896032 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 BUSINESS PHONE: 419-325-2100 MAIL ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WORLD TABLEWARE INC. CENTRAL INDEX KEY: 0001377510 IRS NUMBER: 311521231 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 BUSINESS PHONE: 419-325-2100 MAIL ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SYRACUSE CHINA CO CENTRAL INDEX KEY: 0001377511 IRS NUMBER: 161481904 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 BUSINESS PHONE: 419-325-2100 MAIL ADDRESS: STREET 1: 300 MADISON AVENUE CITY: TOLEDO STATE: OH ZIP: 43604 CORRESP 1 filename1.htm corresp

LIBBEY INC.
300 Madison Avenue
P.O. Box 10060
Toledo, Ohio 43604
(419) 325-2100

December 21, 2010

VIA EDGAR

Ms. Pamela Long
Securities and Exchange Commission
Division of Corporation Finance
Securities and Exchange Commission
Mail Stop 4631
100 F Street, N.E.
Washington, D.C. 20549


Re:		Libbey Glass Inc. Registration Statement on Form S-4 (Registration Number 333-170763)

Ladies and Gentlemen:

Pursuant to Rule 461(a) of Regulation C under the Securities Act of 1933, as amended, we hereby request that the effective date of the above-referenced Registration Statement be accelerated to, and that such Registration Statement be declared effective on, December 22, 2010 at 4:00 p.m., New York time, or as soon thereafter as practicable.

In connection with the foregoing request for acceleration of the Registration Statement, we acknowledge that: (1) should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve Libbey Glass Inc. from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) Libbey Glass Inc. 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.

If you have any questions regarding the foregoing, please do not hesitate to contact Christopher D. Lueking of Latham & Watkins LLP at (312) 876-7680. Thank you in advance for your consideration.


	Very truly yours, LIBBEY GLASS INC.
	By:	/s/ John F. Meier
		John F. Meier
		Chairman, Chief Executive Officer

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