-----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,
 Q6sHLtvAF3sAHc1Bb7rgNE3/8Tp83lWRCVQ/FkwfMWKYkkKIboifX6wMDT9s36ux
 55zF35a/v/8pJulKtI7kSg==

<SEC-DOCUMENT>0000000000-05-047662.txt : 20060821
<SEC-HEADER>0000000000-05-047662.hdr.sgml : 20060821
<ACCEPTANCE-DATETIME>20050915115822
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-047662
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050915

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TUPPERWARE BRANDS CORP
		CENTRAL INDEX KEY:			0001008654
		STANDARD INDUSTRIAL CLASSIFICATION:	PLASTICS PRODUCTS, NEC [3089]
		IRS NUMBER:				364062333
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		14901 S ORANGE BLOSSOM TRAIL
		CITY:			ORLANDO
		STATE:			FL
		ZIP:			32837-6600
		BUSINESS PHONE:		(407) 826-5050

	MAIL ADDRESS:	
		STREET 1:		P O BOX 2353
		CITY:			ORLANDO
		STATE:			FL
		ZIP:			32802-2353

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TUPPERWARE CORP
		DATE OF NAME CHANGE:	19960221
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 0510

      September 15, 2005


Mr. Michael S. Poteshman
Executive Vice President and CFO
Tupperware Corporation
14901 South Orange Blossom Trail
Orlando, FL  32837

	RE:	Form 10-K for the fiscal year ended December 25, 2004
		Form 10-Q for the quarter ended April 2, 2005
		Form 10-Q for the quarter ended July 2, 2005
		File No. 1-11657

Dear Mr. Poteshman:

      We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

      If you have any further questions regarding our review of
your
filings, please direct them to Jeffrey Gordon, Staff Accountant,
at
(202) 551-3866 or, in his absence, to the undersigned at (202)
551-
3769.

							Sincerely,


							Rufus Decker
							Accounting Branch Chief
??

??

??

??

Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510

         DIVISION OF
CORPORATION FINANCE


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----