CORRESP 1 filename1.htm Acceleration Request

 

LOGO

LIBBEY GLASS INC.

300 Madison Avenue

P.O. Box 10060

Toledo, Ohio 43604

(419) 325-2100

November 5, 2012

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 333-184215)

Dear Ms. Long:

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, November 6, 2012 at 4:30 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/ Susan A Kovach
  Susan A. Kovach
  Vice President, General Counsel and Secretary