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

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April 13, 2010

VIA FEDEX AND EDGAR

Mr. Jay E. Ingram
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4631
100 F Street, N.E.
Washington, D.C. 20549

Re: Libbey Inc.
Registration Statement on Form S-3 (Registration No. 333-163402)

Dear Mr. Ingram:

     On behalf of Libbey Inc. (the “Company”), we hereby transmit for filing under the Securities Act of 1933, as amended, Amendment No. 3 (the “Amendment” ) to the Company’s Registration Statement on Form S-3 (the “Registration Statement”). The Amendment incorporates the Company’s 2009 Annual Report on Form 10-K.

     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 Inc.