| FOLEY & LARDNER LLP ATTORNEYS AT LAW | ||
|---|---|---|
| 777 EAST WISCONSIN AVENUE MILWAUKEE, WISCONSIN 53202-5306 414.271.2400 TEL 414.297.4900 FAX www.foley.com | ||
| May 17, 2005 | WRITER'S DIRECT LINE 414.297-5886 amalzahn@foley.com Email | |
| VIA EDGAR AND FACSIMILE | CLIENT/MATTER NUMBER 012001-0132 |
Mr. H. Roger Schwall
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
| Re: | Badger Paper Mills, Inc. — Commission File No. 00-00795 Annual Report on Form 10-K for the year ended December 31, 2004 |
Dear Mr. Schwall:
We represent Badger Paper Mills, Inc., a Wisconsin corporation (the “Company”), in connection with its securities matters. This letter confirms, on behalf of the Company, that the Company has received your letter, dated May 12, 2005, regarding the Company’s Annual Report on Form 10-K for the year ended December 31, 2004. This letter also confirms that, as we discussed with Ryan Milne, a representative of your office, on May l3, 2005, the Company will respond to your May 12, 2005 letter on or before the close of business Friday, June 3, 2005.
Please contact the undersigned at (414) 297-5886 if you have any questions or comments regarding this information.
| Very truly yours, | |
| /s/ Angela L. Malzahn | |
| Angela L. Malzahn |
| cc: | Ryan Milne (SEC) Karl Hiller |
| Paul M. Bouthilet (Badger Paper Mills, Inc.) |
| John P. Ernst (Grant Thornton LLP) |
| Luke E. Sims (Foley & Lardner LLP) |
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