-----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, Uylhzy7rmGmj3nAFQR6kF+8erFMYMkTr16hlWyMqqZfi28L9uHA4akxdgUo4msz/ jUAG/FbjT7b46Wsqu2sCrA== 0000950123-09-059414.txt : 20100106 0000950123-09-059414.hdr.sgml : 20100106 20091106170323 ACCESSION NUMBER: 0000950123-09-059414 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091106 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VITRAN CORP INC CENTRAL INDEX KEY: 0000946823 STANDARD INDUSTRIAL CLASSIFICATION: ARRANGEMENT OF TRANSPORTATION OF FREIGHT & CARGO [4731] IRS NUMBER: 000000000 STATE OF INCORPORATION: A6 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 185 THE WEST MALL STREET 2: SUITE 701 CITY: TORONTO STATE: A6 ZIP: M9C 5L5 BUSINESS PHONE: 416-596-7664 MAIL ADDRESS: STREET 1: 185 THE WEST MALL STREET 2: SUITE 701 CITY: TORONTO STATE: A6 ZIP: M9C 5L5 CORRESP 1 filename1.htm corresp
Lang Michener llp
Lawyers – Patent & Trade Mark Agents
     
Brookfield Place, 181 Bay Street, Suite 2500
P.O. Box 747
Toronto ON M5J 2T7
Canada
  Reply to:
Hellen Siwanowicz
Telephone: (416) 307-4032
Direct Fax: (416) 304-3791
hsiwanowicz@langmichener.ca
Telephone: 416-360-8600
Facsimile:  416-365-1719
    
November 6, 2009
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Amanda Ravitz, Branch Chief – Legal
Dear Sirs:
Re:   Vitran Corporation Inc. (the “Company”)
Amendment No. 1 to Form S-3
Filed October 28, 2009
File No. 333-162208
We write on behalf of the Company in response to Staff’s letter dated November 6, 2009 (the “Comment Letter”) signed by Ms. Amanda Ravitz, Branch Chief – Legal, Division of Corporation Finance of the United States Securities and Exchange Commission (the “Commission”) in connection with the above-referenced Amendment No. 1 to Form S-3 (the “Registration Statement”).
On behalf of the Company, set out below are the responses to Staff’s comments. Our numbered paragraphs below correspond to the numbering used in the Comment Letter.
Exhibit 5.1
1.   We note your response to our prior comment 4 and reissue in part. Please delete “as of the date hereof” from the last paragraph. Also, please delete the words “in effect” from the third paragraph. Alternatively, confirm that you will re-file your opinion on the date of effectiveness.
In response to Staff’s comments on the opinion letter attached to the Registration Statement as Exhibit 5.1, we confirm that we will re-file the opinion of Lang Michener LLP on the date of effectiveness.
     
 
 
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Lang Michener llp
Lawyers – Patent & Trade Mark Agents
  Page 2
In addition, please see the attached letter from the Company acknowledging that:
  (a)   the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
  (b)   staff comments or changes to disclosure in response to staff comments do not foreclose the United States Securities and Exchange Commission from taking any action with respect to the filing; and
  (c)   the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please do not hesitate to contact the undersigned should you have any further questions.
Yours truly,
Lang Michener LLP
“Hellen Siwanowicz”
Per:   Hellen Siwanowicz
Encls.
cc:   Sean Washchuk, Vice President Finance and Chief Financial Officer – Vitran Corporation Inc.
 Michael Taylor – Lang Michener LLP
     
 
 
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ACKNOWLEDGEMENT
To:    United States Securities and Exchange Commission
 
Re:    Vitran Corporation Inc.
Amendment No. 1 to Form S-3
Filed October 28, 2009
File No. 333-162208
 
Reference is made to your comment letter dated November 6, 2009 in connection with Amendment No. 1 to the registration statement on Form S-3 filed by Vitran Corporation Inc. (the “Company”).
The undersigned, Sean Washchuk, the duly appointed Vice President Finance and Chief Financial Officer of the Company, does hereby acknowledge on behalf of the Company, without personal liability, that:
  (a)   the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
 
  (b)   staff comments or changes to disclosure in response to staff comments do not foreclose the United States Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filing; and
 
  (c)   the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
DATED the 6th day of November, 2009.
         
 
VITRAN CORPORATION INC.
 
 		  
  By:   /s/  Sean P. Washchuk    
    Sean Washchuk   
    Vice President Finance and Chief Financial Officer   
 

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