CORRESPONDENCE
ORCHIDS PAPER PRODUCTS COMPANY
4826 Hunt Street
Pryor, Oklahoma 74361
July 5, 2012
BY EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
One Station Place
100 F Street N.E.
Washington, D.C. 20549-3561
| Attention: | H. Roger Schwall |
Assistant Director
| Re: | Orchids Paper Products Company |
| Registration Statement on Form S-3 |
| File No. 333-181817 |
Ladies and Gentlemen:
The undersigned registrant hereby requests that the effectiveness of the above captioned Registration Statement on Form S-3 filed with the U.S. Securities and Exchange Commission (the “Commission”) on May 31, 2012 be accelerated so that it will be made effective at 4:30 p.m. Eastern Daylight Time on July 9, 2012, or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended.
The undersigned registrant hereby acknowledges that (i) should 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; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the undersigned registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the undersigned registrant may not assert staff commentsand the declaration of effectivenessas 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 R. Schroeder
Name: Keith R. Schroeder
Title: Chief Financial Officer
cc: Robert A. Snyder
