SKADDEN, ARPS, SLATE, MEAGHER & FLOMLLP
ONE BEACON STREET
BOSTON, MASSACHUSETTS 02108
TEL: (617) 573-4800
FAX: (617) 573-4822
May 18, 2010
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
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| | Re: | | Registration Statement on Form S-4 of Boise Paper Holdings, L.L.C., Boise Finance Company and the subsidiary guarantors listed in the table of additional registrations on the cover page of the Registration Statement |
Ladies and Gentlemen:
On behalf of Boise Paper Holdings, L.L.C., a Delaware limited liability company, and Boise Finance Company, a Delaware corporation (the “Issuers”), we transmit herewith for filing under the Securities Act of 1933, as amended (the “Securities Act”), a Registration Statement on Form S-4 (the “Registration Statement”) related to the Issuers’ 9% Senior Notes due 2017 and related guarantees by the subsidiary guarantors listed in the table of additional registrations on the cover page of the Registration Statement.
The applicable filing fee under Section 6(b) of the Securities Act with respect to the Registration Statement is $21,390. Funds sufficient to pay the filing fee were remitted on May 13, 2010, via wire transfer to the U.S. Treasury designated lockbox depository at U.S. Bank of St. Louis, Missouri.
If you have any questions or comments in connection with the Registration Statement, please contact me at (617) 573-4815. Facsimile transmissions may be sent to me at (617) 305-4815 with a copy to the Issuers at (208) 384-7945.
Very truly yours,
Margaret A. Brown
