Correspondence Letter

0001193125-12-449762.txt : 20121226 0001193125-12-449762.hdr.sgml : 20121226 20121102204735 ACCESSION NUMBER: 0001193125-12-449762 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20121102 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: 419-325-2100 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: 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 Correspondence Letter


	233 S. Wacker Drive, Suite 5800 Chicago, Illinois 60606 Tel: +1.312.876.7700 Fax: +1.312.993.9767 www.lw.com

	FIRM / AFFILIATE OFFICES
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November 2, 2012 VIA FEDEX AND EDGAR Ms. Pamela Long U.S. Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549	Beijing	New Jersey
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	Milan

Re:

Libbey Glass Inc.

Registration Statement on Form S-4 (Registration No. 333-184215)

Dear Ms. Long:

Further to the discussion that the staff of the Securities and Exchange Commission (the “Staff”) had with Latham & Watkins LLP on November 2, 2012, we have transmitted for filing under the Securities Act of 1933, as amended, Amendment No. 2 (the “Amendment” ) to Libbey Glass Inc.’s (the “Company”) Registration Statement on Form S-4 filed on October 1, 2012 (the “Registration Statement”) relating to the issuance of the Company’s 6.875% Senior Secured Notes due 2020 (the “Exchange Notes,” and the indenture governing the Exchange Notes, the “Indenture”).

For your convenience, we are submitting as Exhibit A hereto certain pages of the Amendment, which have been marked to show the changes made in response to our discussion with the Staff, as reflected in the Amendment.

If you have any questions regarding the foregoing, please do not hesitate to contact me by telephone at (312) 876-7680 or by fax at (312) 993-9767.

Very truly yours,

/s/ Christopher D. Lueking

Christopher D. Lueking

of LATHAM & WATKINS LLP

cc:	Susan A. Kovach, Libbey Glass Inc.

EXHIBIT A

Selected Pages of Amendment to the Registration Statement

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