Lorillard, Inc.
714 Green Valley Road
Greensboro, North Carolina
27408-7018
| May 7, 2008 | ||||
VIA EDGAR
Ms. Amanda McManus
Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Re: | Lorillard, Inc. Registration Statement No. 333-149051 on Form S-4 (the “Registration Statement”) |
Dear Ms. McManus:
Pursuant to Rule 461 under the Securities Act of 1933 (the “Securities Act”), on behalf of Lorillard, Inc., I respectfully request that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement, as then amended, will become effective under the Securities Act at 10:00 a.m., New York time, on Friday, May 9, 2008 or as soon thereafter as practicable.
| Very truly yours, | ||||||
Lorillard, Inc. | ||||||
| By: | /s/ Ronald S. Milstein | |||||
| Name: | Ronald S. Milstein, Esq. | |||||
| Title: | Senior Vice President, Legal and External Affairs, General Counsel and Secretary | |||||
