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Correspondence 0001193125-24-174758 from INTERNATIONAL PAPER CO /NEW/ (IP, INPAP) (CIK 0000051434) (IP)

INTERNATIONAL PAPER CO /NEW/ (IP, INPAP) (CIK 0000051434)
Date: July 3, 2024 · CIK: 0000051434 · Accession: 0001193125-24-174758

AI Filing Summary & Sentiment

File numbers found in text: 001-03157

Referenced dates: June 26, 2024

Date
July 3, 2024
Author
/s/ Timothy S. Nicholls
Form
CORRESP
Company
INTERNATIONAL PAPER CO /NEW/ (IP, INPAP) (CIK 0000051434)

Letter

Division of Corporation Finance Office of Finance Re: International Paper Company Form 10-K for the Year Ended December 31, 2023 Form 8-K furnished February 1, 2024 File No. 001-03157

Dear Ms. Clark and Mr. Blume:

We are submitting this letter in response to a correspondence letter dated June 26, 2024, received from the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Comment Letter”), relating to the above-referenced filings of International Paper Company (the “Company”).

The Comment Letter requests the Company to respond to the Staff’s comments within ten business days or to advise you when the Company will provide its response. As discussed with Heather Clark of the Staff on July 2, 2024, the Company advises the Staff that it expects to respond to the Comment Letter on or before July 30, 2024.

If you have any questions relating to the foregoing, please contact Amanda Jenkins, Senior Counsel to the Company at (901) 419-1062 or Amanda.Jenkins@ipaper.com or Eric T. Juergens of Debevoise & Plimpton LLP at (212) 909-6301.

Sincerely,
/s/ Timothy S. Nicholls

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 July 3, 2024

Heather Clark

 Andrew Blume

U.S. Securities and Exchange Commission

 Division of Corporation
Finance

 Office of Finance

 100 F Street, N.E.

Washington, D.C. 20549-7010

Re:
 International Paper Company

Form 10-K for the Year Ended December 31, 2023

Form 8-K furnished February 1, 2024

File No. 001-03157

Dear Ms. Clark and Mr. Blume:

 We are submitting this letter in
response to a correspondence letter dated June 26, 2024, received from the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Comment Letter”), relating to the
above-referenced filings of International Paper Company (the “Company”).

 The Comment Letter requests the Company to respond to the Staff’s
comments within ten business days or to advise you when the Company will provide its response. As discussed with Heather Clark of the Staff on July 2, 2024, the Company advises the Staff that it expects to respond to the Comment Letter on
or before July 30, 2024.

 If you have any questions relating to the foregoing, please contact Amanda Jenkins, Senior Counsel to the Company at (901) 419-1062 or Amanda.Jenkins@ipaper.com or Eric T. Juergens of Debevoise & Plimpton LLP at (212) 909-6301.

Sincerely,

 /s/ Timothy S. Nicholls

Timothy S. Nicholls

Chief Financial Officer

 International Paper - Business Use