April 1, 2011
Tia Jenkins
Senior Assistant Chief Accountant
Office of Beverage, Apparel and Health Care Services
Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Re: | Intertape Polymer Group Inc. |
Form 40-F for fiscal year ended December 31, 2009
Filed March 29, 2010
File No. 001-10928
Dear Ms. Jenkins:
In response to your letter dated March 4, 2011, Intertape Polymer Group Inc. (the “Company”) is today submitting to the Staff of the Securities and Exchange Commission a letter from our counsel, Joel H. Trotter of Latham & Watkins LLP.
Pursuant to the Staff’s request, the Company hereby acknowledges that:
• | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
• | 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 |
• | the Company 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, | ||
INTERTAPE POLYMER GROUP INC. | ||
By: | /s/ Gregory A. C. Yull | |
Name: Gregory A. C. Yull | ||
Title: Chief Executive Officer | ||
/s/ Bernard J. Pitz | ||
Name: Bernard J. Pitz | ||
Title: Chief Financial Officer |
9999 Cavendish Blvd., Suite 200 Ville St. Laurent, Quebec, Canada, H4M 2X5