Valspar CORRESP Correspondence with SEC

January 26, 2006

VIA EDGAR AND FACSIMILE

U. S. Securities and Exchange Commission
Judiciary Plaza
450 5^th Street, N.W.
Washington, D.C. 20549

Attention: Mr. Craig Sivka

Re: The Valspar Corporation (the “Company”)
Registration Statement on Form S-4
File No. 333-128753

Dear Mr. Sivka:

     As discussed and agreed upon, we are filing Amendment 3 to the referenced registration statement with the following changes:

• updated filing date on cover page and prospectus cover pages

• updated exchange offer expiration date on prospectus cover page, and pages 3 and 18

• updated deadline for requests for further information on page ii

• updated date for dealer prospectus-delivery obligations on page 40

• updated signing dates on registration statement signature page, and

• updated consent from Ernst & Young LLP, the Company’s Independent Registered Public Accounting Firm.

     If you have any questions, please contact me at (612) 672-8305.

Sincerely,
 

/s/ Paul D. Chestovich  

Maslan Edelman Borma & Brand, LLP
Counsel to the Valspar Corporation