BEMIS COMPANY, INC.
One Neenah Center
4th Floor, P.O. Box 669
Neenah, Wisconsin 54957
September 28, 2006
Via EDGAR
Securities and Exchange Commission
Attention: Morgan Youngwood
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re: |
| Bemis Company, Inc. |
|
| Form 10-K for the fiscal year ended December 31, 2005 |
|
| Filed March 15, 2006 |
|
| Form 10-Q for the quarterly period ended March 31, 2006 |
|
| Filed on May 10, 2006 |
|
| Form 10-Q for the quarterly period ended June 30, 2006 |
|
| Filed on August 9, 2006 |
|
| Forms 8-K |
|
| Filed on July 27, 2006, April 27, 2006, January 27, 2006, and January 25, 2006 |
|
| File No. 001-05277 |
Dear Mr. Youngwood:
I am writing this letter to confirm our recent conversation regarding the deadline for Bemis Company Inc.’s response to the SEC staff’s comment letter dated September 15, 2006 regarding the above-referenced filings. As discussed, we hereby request an extension of time to file our response until October 20, 2006.
We appreciate the staff’s courtesy in responding to this request.
| Very truly yours, | |
|
| |
|
| |
| /s/ Stanley A. Jaffy |
|
| Stanley A. Jaffy | |
| Vice President and Controller | |
cc: |
| Stephen Krikorian, Accounting Branch Chief—SEC |
|
| Jeffrey H. Curler, President and Chief Executive Officer—Bemis |
|
| Gene C. Wulf, Chief Financial Officer—Bemis |
|
| Bemis Company, Inc. Audit Committee |
|
| John D. Desmond, PricewaterhouseCoopers LLP |
