McDermott Will & Emery LLP
28 State Street
Boston, Massachusetts 02109-1775
Office: 617/535-4034
Facsimile: 617/535-3800
June 10, 2008
H. Roger Schwall, Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 7010
Washington, D.C. 20549-0405
May 29, 2008 Regarding
Tootsie Roll Industries, Inc.
Form 10-K, Filed February 29, 2008
Schedule 14A, Filed March 25, 2008
Form 10-Q, Filed May 8, 2008
File No. 001-01361
Dear Mr. Schwall:
This firm represents Tootsie Roll Industries, Inc. (the “Company”) with respect to the above-captioned comment letter. This to confirm on behalf of the Company that it intends to respond to the comment letter by response letter filed on EDGAR as soon as practicable and in any event on or before July 11, 2008, as discussed with your colleague Donna Levy in a telephone conversation today.
Very truly yours,
/s/ David A. Cifrino, P.C.
Mike Karney, SEC
Melvin J. Gordon
Ellen R. Gordon
G. Howard Ember, Jr.