SEC Company Response from CSS INDUSTRIES INC (CIK 0000020629) — Feb 18, 2005

CSS INDUSTRIES INC (CIK 0000020629)
Date: Feb. 18, 2005 · CIK: 0000020629 · Accession: 0000893220-05-000375

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Date

February 18, 2005

Author

Form

CORRESP

Company

CSS INDUSTRIES INC (CIK 0000020629)

Letter

Office of Mergers and Acquisitions Division of Corporation Finance Washington, DC 20549 Re: CSS Industries, Inc. Schedule TO-I Filed February 3, 2005

Dear Ms. Adams:

In response to the request of the staff under “Closing Comments” in your February 14, 2005 letter to Alan Singer of Morgan, Lewis & Bockius LLP, CSS Industries, Inc. (the “Company”) hereby acknowledges that:

• the Company is responsible for the adequacy and accuracy of the disclosure in the filings;

• staff comments or changes for disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and

• 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.

Sincerely,
CSS Industries, Inc.

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CORRESP
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corresp

CSS Industries, Inc.

1845 Walnut Street

Suite 800

Philadelphia, Pennsylvania 19103

February 18, 2005

Abby Adams, Special Counsel

Office of Mergers and Acquisitions

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, DC 20549

    Re:
    CSS Industries, Inc.

Schedule TO-I

Filed February 3, 2005

Dear Ms. Adams:

In response to the request of the staff under “Closing Comments” in your February 14, 2005 letter
to Alan Singer of Morgan, Lewis & Bockius LLP, CSS Industries, Inc. (the “Company”) hereby
acknowledges that:

    •
    the Company is responsible for the adequacy and accuracy of the disclosure in the
filings;

    •
    staff comments or changes for disclosure in response to staff comments in the filings
reviewed by the staff do not foreclose the Commission from taking any action with respect
to the filing; and

    •
    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.

Sincerely,

CSS Industries, Inc.

    By:
    /s/ Michael A. Santivasci

    Name:
    Michael A. Santivasci

    Title:
    Assistant General Counsel and Corporate Secretary

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