CORRESP 1 filename1.htm e60001171corresp.htm

 
Hughes Hubbard & Reed LLP
One Battery Park Plaza
New York, New York 10004-1482
Telephone: 212-837-6000
Fax: 212-422-4726
hugheshubbard.com
 
July 25, 2007
 
 
 
Accounting Branch Chief
Securities and Exchange Commission
Washington, DC  20549
 
 
Re: 
Form 10-K for Fiscal Year Ended December 31, 2006
Filed February 28, 2007
Form 10-K/A for Fiscal Year Ended December 31, 2006
Filed June 27, 2007
File No. 0-14948 
 
 
 
 Please call me at (212) 837-6454 with any questions in this regard.
 
Very truly yours,
 
 
/s/ Charles A. Samuelson
Charles A. Samuelson
 
ma
 
cc:
Cenveo, Inc.



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