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SEC Company Response from Orchids Paper Products — Jul 13, 2005

Orchids Paper Products CO /DE (CIK 0001324189)
Date: July 13, 2005 · CIK: 0001324189 · Accession: 0000950137-05-008673

AI Filing Summary & Sentiment

File numbers found in text: 333-124173

Date
July 12, 2005
Author
ORCHIDS PAPER
Form
CORRESP
Company
Orchids Paper Products CO /DE (CIK 0001324189)

Letter

Securities and Exchange Commission Re: Orchids Paper Products Company Registration Statement on Form S-1 (Commission File No. 333-124173)

Dear Ms. Duru:

In accordance with Rule 461 under the Securities Act

of 1933, as amended, we hereby request that the registration statement referred to above be declared effective on July 14, 2005 at 4:30

p.m. E.D.T. or as soon thereafter as shall be practicable. In addition, the Company hereby

acknowledges that:

•

should the Securities and Exchange Commission (the “Commission”) or the staff,

acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
ORCHIDS PAPER

Show Raw Text
CORRESP
1
filename1.htm

corresp

[ORCHIDS PAPER PRODUCTS COMPANY LETTERHEAD]

July 12, 2005

VIA FAX (202-772-9220) AND EDGAR

Ms. Mellissa Campbell Duru

Securities and Exchange Commission

CF-AD4

100 F Street, N.E.

Washington, DC 20549-7010

    Re:

    Orchids Paper Products Company Registration Statement on

Form S-1

    (Commission File No. 333-124173)

Dear Ms. Duru:

In accordance with Rule 461 under the Securities Act

of 1933, as amended, we hereby request that
the registration statement referred to above be declared effective on July 14, 2005 at 4:30

p.m.
E.D.T. or as soon thereafter as shall be practicable. In addition, the Company hereby

acknowledges
that:

    •

    should the Securities and Exchange Commission (the “Commission”) or the staff,

acting
pursuant to delegated authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;

    •

    the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the Company from its full responsibility
for the adequacy and accuracy of the disclosure in the filing; and

    •

    the Company may not assert this action as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.

Very truly yours,

ORCHIDS PAPER

PRODUCTS COMPANY

    By:
    /s/ Keith Schroeder

    Keith Schroeder

    Chief Financial Officer

    cc:

    H. Roger Schwall

         Securities and Exchange

Commission

    Donald E. Figliulo, Esq.

    C. Brendan Johnson, Esq.

         Bryan Cave LLP

    Charles Kim, Esq.

         Wildman, Harrold, Allen &

Dixon LLP