Pactiv (PTV) CORRESP Correspondence with SEC

January 23, 2008

Via Edgar

Mr. Rufus Decker
Accounting Branch Chief
United States Securities and Exchange Commission
100 F Street, N.E., Stop 7010
Washington, D.C. 20549

Re: Pactiv Corporation
Form 10-K for Fiscal Year Ended December 31, 2006
Forms 10-Q for Fiscal Quarters Ended March 31, 2007, June 30, 2007
and September 30, 2007
File No. 1-15157

Dear Mr. Decker:

We are writing in response to your letter dated January 16, 2008, regarding the above filings.

Pactiv Corporation acknowledges that:

• It is responsible for the adequacy and accuracy of the disclosure in its filings;

• 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

• 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.

Please feel free to contact the undersigned at 847-482-3625 if you have any questions regarding this letter, or if you would like further information.

Sincerely, Pactiv Corporation
By:	/s/ Andrew A. Campbell
	Andrew A. Campbell
	Senior Vice President and Chief Financial Officer

cc: Brigette Lippmann
Ernest Greene