-----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, U8eMFxO7DDAQz+ucNSWaF+kQXusTdLMjYTilaHpJuoHYO6fMcMS4Ka8O2S/nOFDC TSa5Kh+YPBaz1iazGJasuw== 0000950123-09-063479.txt : 20100104 0000950123-09-063479.hdr.sgml : 20100101 20091117145909 ACCESSION NUMBER: 0000950123-09-063479 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091117 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GREIF INC CENTRAL INDEX KEY: 0000043920 STANDARD INDUSTRIAL CLASSIFICATION: PAPERBOARD CONTAINERS & BOXES [2650] IRS NUMBER: 314388903 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 425 WINTER ROAD CITY: DELAWARE STATE: OH ZIP: 43015 BUSINESS PHONE: 7405496000 MAIL ADDRESS: STREET 1: 425 WINTER ROAD CITY: DELAWARE STATE: OH ZIP: 43015 FORMER COMPANY: FORMER CONFORMED NAME: GREIF BROTHERS CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: GREIF BROTHERS COOPERAGE CORP DATE OF NAME CHANGE: 19690820 CORRESP 1 filename1.htm corresp
GREIF, INC.
425 Winter Road
Delaware, Ohio 43015
(740) 549-6000 (General Number)
(740) 549-6101 (Facsimile Number)
November 17, 2009
VIA EDGAR
United States
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
     Re:     Greif, Inc.
  Registration Statement on Form S-4
  Filed September 18, 2009
  File No. 333-162011          
Ladies and Gentlemen:
     Pursuant to Rule 461 under the Securities Act of 1933, as amended, Greif, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effectiveness of the Company’s Registration Statement on Form S-4, File No. 333-162011, so that such registration statement becomes effective at 10:00 a.m., EST, on Thursday, November 19, 2009, or as soon thereafter as is practicable.
     The Company acknowledges the following:
    Should the Commission or 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;
    The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
    The Company 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.
Very truly yours,
GREIF, INC.
By /s/ Gary R. Martz
Gary R. Martz
Senior Vice President and General Counsel

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