April 4, 2006

VIA EDGAR

United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Document Control — EDGAR

Re: Darling International Inc.
Amendment No. 2 to
Registration Statement on Form S-4
Filed February 2, 2006
Registration No. 333-131484

     Transmitted herewith for filing on behalf of Darling International Inc. is Amendment No. 2 to Registration Statement on Form S-4, including exhibits thereto.

     If you have any questions regarding this filing, please call me at (214) 746-7813.

Very truly yours,

R.B. Ramsey

RBR/cm
Enclosure
cc: Mary Korby