NewPage Holding Corporation
8540 Gander Creek Drive
Miamisburg, Ohio 45342
(937) 242-9339
February 14, 2008
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: H. Roger Schwall, Assistant Director
| Re: | NewPage Holding Corporation |
| Request to Withdraw Registration Statement on Form S-1 |
| (File No. 333-133367) |
Ladies and Gentlemen:
Pursuant to Rule 477 of Regulation C of the Securities Act of 1933, as amended (the “Securities Act”), NewPage Holding Corporation (the “Company”) hereby requests withdrawal of its Registration Statement on Form S-1 (File No. 333-133367), together with all exhibits and amendments thereto (the “Registration Statement”). The Registration Statement was originally filed with the Securities and Exchange Commission (the “Commission”) on April 18, 2006. As a result of a holding company reorganization, it is no longer contemplated that public equity securities will be issued by the Company but rather by an affiliate of the Company to the extent that a public offering is undertaken in the future. No securities have been sold under the Registration Statement.
In accordance with Rule 457(p) of the Securities Act, the Company requests that all fees paid to the Commission in connection with the filing of the Registration Statement be credited for future use.
Please provide the Company with a facsimile copy of the order consenting to the withdrawal of the Registration Statement as soon as it is available. Our facsimile number is (937) 242-9459.
If you have any questions with respect to this request, please contact Michael R. Littenberg at (212) 756-2524 or the undersigned at (937) 242-9339.
Sincerely,
NewPage Holding Corporation
| By: | /S/ DOUGLAS K. COOPER | |
| Douglas K. Cooper | ||
| Vice President, General Counsel and Secretary | ||
