Libbey Glass CORRESP Correspondence with SEC

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November 2, 2012 VIA FEDEX AND EDGAR Ms. Pamela Long U.S. Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549	Beijing	New Jersey
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Re: Libbey Glass Inc.

Registration Statement on Form S-4 (Registration No. 333-184215)

Dear Ms. Long:

Further to the discussion that the staff of the Securities and Exchange Commission (the “Staff”) had with Latham & Watkins LLP on November 2, 2012, we have transmitted for filing under the Securities Act of 1933, as amended, Amendment No. 2 (the “Amendment” ) to Libbey Glass Inc.’s (the “Company”) Registration Statement on Form S-4 filed on October 1, 2012 (the “Registration Statement”) relating to the issuance of the Company’s 6.875% Senior Secured Notes due 2020 (the “Exchange Notes,” and the indenture governing the Exchange Notes, the “Indenture”).

For your convenience, we are submitting asExhibit A hereto certain pages of the Amendment, which have been marked to show the changes made in response to our discussion with the Staff, as reflected in the Amendment.

If you have any questions regarding the foregoing, please do not hesitate to contact me by telephone at (312) 876-7680 or by fax at (312) 993-9767.

Very truly yours,

/s/ Christopher D. Lueking            

Christopher D. Lueking

of LATHAM & WATKINS LLP

cc: Susan A. Kovach, Libbey Glass Inc.

EXHIBIT A

Selected Pages of Amendment to the Registration Statement