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
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File numbers found in text: 001-08941
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CORRESP 1 filename1.htm 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