August 20, 2010
VIA EDGAR AND FACSIMILE
Peggy Kim, Esq.
Special Counsel
Office of Mergers & Acquisitions
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E., Mail Stop 3628
Washington, D.C. 20549-3628
| Re: | Westway Group, Inc. |
| Schedule TO-I |
| Filed August 9, 2010 |
| File No. 5-82912 |
Dear Ms. Kim:
Westway Group, Inc. (“Westway”) confirms receipt of the letter dated August 17, 2010 from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the above-referenced Schedule TO-I. In response to the Staff’s comments, Westway acknowledges that:
| (1) | Westway is responsible for the adequacy and accuracy of the disclosure in the filing; |
| (2) | 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 |
| (3) | Westway 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. |
Very truly yours, |
WESTWAY GROUP, INC. |
/s/ Thomas A. Masilla, Jr. |
| Thomas A. Masilla, Jr. |
| Chief Financial Officer |
