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SEC Company Response from FRUIT OF THE LOOM UNSECURED CREDITORS TRUST (CIK 0001256923) — Aug 25, 2005

FRUIT OF THE LOOM UNSECURED CREDITORS TRUST (CIK 0001256923)
Date: Aug. 25, 2005 · CIK: 0001256923 · Accession: 0001193125-05-174757

AI Filing Summary & Sentiment

File numbers found in text: 001-08941

Date
August 25, 2005
Author
Clingman & Hanger Management Associates, LLC, Trust
Form
CORRESP
Company
FRUIT OF THE LOOM UNSECURED CREDITORS TRUST (CIK 0001256923)

Letter

Office of Emerging Growth Companies Division of Corporation Finance United States Securities and Exchange Commission Fruit of the Loom Unsecured Creditors Trust Form 10-K Filed July 29, 2005 File No. 001-08941

Dear Ms. Jenkins:

This letter is submitted by Clingman & Hanger Management Associates, LLC, the Trust Administrator of an Unsecured Creditors Trust (the “UCT”) established for the benefit of certain unsecured creditors of NWI-I, Inc., formerly known as Fruit of the Loom, Inc., on behalf of the UCT in connection with the response of Pepper Hamilton LLP, counsel to the UCT, to your correspondence of August 4, 2005 regarding the UCT’s annual report on Form 10-K for the fiscal year ended April 30, 2005.

The UCT hereby acknowledges that:

1. It is responsible for the adequacy and accuracy of the disclosure in its filings

2. Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and

3. It 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.

Thank you.

Sincerely,
Clingman & Hanger Management Associates, LLC, Trust

Show Raw Text
CORRESP
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Letter of Correspondence

 August 25, 2005

Tia Jenkins

 Senior Assistant Chief Accountant

 Office of Emerging Growth Companies

 Division of Corporation Finance

 United States Securities and Exchange Commission

 Washington
D.C. 20549

Re:

 Fruit of the Loom Unsecured Creditors Trust

 Form
10-K

 Filed July 29, 2005

 File No.
001-08941

 Dear Ms. Jenkins:

 This letter is submitted by Clingman & Hanger Management Associates, LLC, the Trust
Administrator of an Unsecured Creditors Trust (the “UCT”) established for the benefit of certain unsecured creditors of NWI-I, Inc., formerly known as Fruit of the Loom, Inc., on behalf of the UCT in connection with the response of Pepper
Hamilton LLP, counsel to the UCT, to your correspondence of August 4, 2005 regarding the UCT’s annual report on Form 10-K for the fiscal year ended April 30, 2005.

 The UCT hereby acknowledges that:

 1. It is responsible for the adequacy and accuracy of the disclosure in its filings

 2. Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect
to the filing; and

 3. It 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.

 Thank you.

Sincerely,

 Clingman & Hanger Management Associates, LLC, Trust

 Administrator

By:

 /s/ W. Edward Clingman, Jr.

W. Edward Clingman, Jr., Principal