Subject: File No. 1-09274

February 18, 2005

Dear SEC,

As a stockholder in Carmel Container I wish to comment AGAINST the proposed delisting of Carmel Container Stock. This would result in the conversion of the presently liquid asset, which in my case was purchased towards my children's education, into non-liquid asset. Further it will allow the company to transact business in manner which requires substantially less oversight and puts shareholders at risk from actions the company might take that is perhaps for the benefit of a few majority holders, but not the smaller shareholders like myself. If the company wishes to delist then they should give present shareholders the ability to opt out through the company repurchasing shares at a favorable price commensurate with the savings they may achieve from reduced accounting costs associated with the delisting. Otherwise the company should not be allowed to delist, an action which would jeopardize the liquidity of the investments for the average stockholder.


Jonathan M. Flacker
Atlanta, GA