Cenveo, Inc.
One Canterbury Green
201 Broad Street
Stamford, CT 06901
March 29, 2007
BY EDGAR
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Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Marc D. Thomas
Re: Cenveo, Inc., File No. 02892
Form 8-K filed March 16, 2007
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Ladies and Gentlemen:
This is the response of Cenveo, Inc. (the "Company") to the comment
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letter dated March 20, 2007 from Marc D. Thomas of the staff of the Securities
and Exchange Commission (the "Commission") to the Company regarding the
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Company's current report on Form 8-K filed March 16, 2007. The Company notes
that the referenced Form 8-K is being amended herewith by a Form 8-K/A giving
effect to all of the comments contained in the comment letter.
In connection with this letter, the Company acknowledges that:
o it is responsible for the adequacy and accuracy of the
disclosure in its filings with the Commission;
o staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any
action with respect to such filing; and
o 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.
We hope that the foregoing is responsive to the staff's comments.
Please call Tim Davis at (203) 595-3014 with any questions or comments
regarding the foregoing. Thank you for your consideration.
Very truly yours,
Cenveo, Inc.
By: /s/ Sean S. Sullivan
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Sean S. Sullivan,
Chief Financial Officer