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<SEC-DOCUMENT>0000950123-10-091098.txt : 20101223
<SEC-HEADER>0000950123-10-091098.hdr.sgml : 20101223
<ACCEPTANCE-DATETIME>20101004142741
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-091098
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20101004

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BlueLinx Holdings Inc.
		CENTRAL INDEX KEY:			0001301787
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-LUMBER, PLYWOOD, MILLWORK & WOOD PANELS [5031]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0101

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4300 WILDWOOD PARKWAY
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30339
		BUSINESS PHONE:		770-953-7000

	MAIL ADDRESS:	
		STREET 1:		4300 WILDWOOD PARKWAY
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30339
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 8pt; margin-top: 12pt"><FONT face="Helvetica,Arial,sans-serif">Direct Number: (404)&nbsp;581-8573<BR>
mlhanson@jonesday.com</font>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">October&nbsp;4, 2010
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 22pt"><u>VIA EDGAR</u>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Peggy Kim, Esq.<BR>
Special Counsel<BR>
Office of Mergers &#038; Acquisitions<BR>
United States Securities and Exchange Commission<BR>
Washington, D.C. 20549

</DIV>

<DIV align="right" style="margin-top: 12pt">
<TABLE width="80%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">Re:</TD>
    <TD>&nbsp;</TD>
    <TD>BlueLinx Holdings Inc.<BR>
Schedule&nbsp;13E-3 and Schedule&nbsp;14D-9/A<BR>
Filed September&nbsp;27, 2010</TD>
</TR>
</TABLE>
</DIV>

<DIV align="right" style="margin-top: 12pt">
<TABLE width="80%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"></TD>
    <TD>&nbsp;</TD>
    <TD><U>File No.&nbsp;005-80230&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Ms.&nbsp;Kim:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On behalf of BlueLinx Holdings Inc. (the &#147;<U>Company</U>&#148; or &#147;<U>BlueLinx</U>&#148;), please find
below responses to the comments issued by the staff of the Office of Mergers &#038; Acquisitions (the
&#147;<U>Staff</U>&#148;) of the Securities and Exchange Commission (the &#147;<U>Commission</U>&#148;) contained in
your letter dated September&nbsp;28, 2010 (the &#147;<U>Comment Letter</U>&#148;) concerning the above-referenced
Schedule&nbsp;13E-3 and Schedule&nbsp;14D-9/A. For your convenience, we have set out the text of the comments
from the Comment Letter, followed in each case by the response.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Schedule&nbsp;13E-3</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>We note that the issuer has filed a Schedule&nbsp;13E-3 in connection with the tender offer and
that each filing person must individually comply with the filing, dissemination and disclosure
requirements of Schedule&nbsp;13E-3. Please advise the bidders to revise the expiration date in
order to ensure that security holders have at least 20&nbsp;days to consider the Schedule&nbsp;13E-3
information disseminated by the issuer. Refer to Questions 101.01 and 101.03 in the Going
Private Transactions, Exchange Act Rule&nbsp;13e-3 and Schedule&nbsp;13E-3 section of the Division&#146;s
Compliance and Disclosure Interpretations and Question 5 in SEC Release 34-17719.</I></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>RESPONSE</B></U><B>:</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We understand that the Staff has been in direct discussions with Schulte Roth &#038; Zabel LLP,
counsel for the Offerors, with respect to this issue. Representatives of the Company have also
advised representatives of Cerberus ABP Investor LLC of the Staff&#146;s view that the
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Peggy Kim, Esq.<BR>
October&nbsp;4, 2010<BR>
Page 2

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">expiration date of the pending tender offer to acquire the outstanding shares of the Company&#146;s
common stock not owned by it should be extended in order to ensure that the Company&#146;s stockholders
have at least 20&nbsp;days to consider the Schedule&nbsp;13E-3 information disseminated by the Company on
September&nbsp;27, 2010. On October&nbsp;4, 2010, Cerberus ABP
Investor LLC filed Amendment No.&nbsp;8 to its Schedule&nbsp;TO to
extend the pending tender offer to midnight, New York City time, on
Monday, October&nbsp;18, 2010 to allow stockholders additional time
to consider the Schedule&nbsp;13E-3 information disseminated by the
Company on September&nbsp;27, 2010.
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>We note the disclosure under various items of the Schedule&nbsp;13E-3. Please note that the
Schedule&nbsp;13E-3 must incorporate by reference the information contained in the recommendation
statement or offer document in answer to the items of Schedule&nbsp;13E-3. Refer to General
Instruction G of Schedule&nbsp;13E-3. Please revise so that the information under each of the
items appears in the recommendation statement or offer document and is incorporated by
reference in the Schedule&nbsp;13E-3.</I></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>RESPONSE</B></U><B>:</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance with the Staff&#146;s comment, we have revised &#147;Item&nbsp;2. Subject Company Information&#148;
and &#147;Item&nbsp;13. Financial Statements&#148; of the Schedule&nbsp;13E-3 so that the disclosure under each item
appears in the recommendation statement on Schedule&nbsp;14D-9 and is incorporated by reference into the
Schedule&nbsp;13E-3.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><b><U>Schedule&nbsp;14D-9</U></b>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Item&nbsp;4. The Solicitation or Recommendation</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">3.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>Please revise to state, here and on page 17, the fairness determination of the issuer, rather
than the Special Committee, as the filing person on the Schedule&nbsp;13E-3.</I></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>RESPONSE</B></U><B>:</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to corporate action of the Company&#146;s Board of Directors, taken initially as of July
22, 2010, and supplemented as of August&nbsp;10, 2010,
</DIV>


<DIV align="left" style="margin-top: 6pt; margin-left: 6%; margin-right:8%; font-size: 10pt">&#147;the Board, to the fullest extent permitted by law, hereby delegates to, and
confers upon, the Special Committee the full and exclusive power and
authority or the Board to take any action with respect, and in response, to
the Offer, including, without limitation, the power and authority to...(ii)
determine...whether the Offer is fair to, and in the best interests of, the
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Peggy Kim, Esq.<BR>
October&nbsp;4, 2010<BR>
Page 3

</DIV>


<DIV align="left" style="margin-top: 6pt; margin-left: 6%; margin-right:8%; font-size: 10pt">Company and its stockholders; (iii)&nbsp;determine what recommendation, if any,
should be made to the stockholders of the Company with respect to the
Offer....&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based upon the foregoing, and consistent with Delaware corporate law, the Special Committee
has been vested with full and complete authority to exercise the powers of the Board and to direct
actions that are to be taken by or in the name of the Company. Accordingly, the Special Committee
holds the exclusive power to make any determination regarding the fairness of the Offer by the
Company. We note the Staff&#146;s comment and respectfully direct the Staff to the disclosure on page 7
of the Schedule&nbsp;14D-9, which, as modified in accordance with the Company&#146;s response to Comment No.
4 below, states that, &#147;The Company, through the Special Committee as authorized by the Board, has
also determined that the Offer is fair to the Company&#146;s
stockholders (other than CAI, Cerberus
Capital, the Company&#146;s directors and executive officers and
other affiliates).&#148; In addition, disclosure has been added to
the provisions on page 17 to replace the final two paragraphs
of the Section &#147;&#151; Background of the Offer,&#148; and to
clarify the Company&#146;s determination, through the
Special Committee, that the offer is fair from a financial point of
view, to the Company&#146;s
unaffiliated stockholders.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">4.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>Please revise throughout the document to state whether the issuer believes the transaction is
fair to the unaffiliated stockholders of the issuer. We note that you have described fairness
to the &#147;stockholders (other than CAI and Cerberus Capital),&#148; which includes other affiliates,
officers and directors, while Item l</I><I>014(a)</I><I> requires that the fairness determination be made
specifically with respect to unaffiliated stockholders. Refer to </I><I>Item 1014(a)</I><I> of Regulation
M-A.</I></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>RESPONSE</B></U><B>:</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have revised the Schedule&nbsp;14D-9 in accordance with the Staff&#146;s comment by deleting all
references to &#147;(other than CAI and Cerberus Capital)&#148; and replacing them with &#147;(other than CAI,
Cerberus Capital, the Company&#146;s directors and executive officers and other affiliates).&#148;
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Peggy Kim, Esq.<BR>
October&nbsp;4, 2010<BR>
Page 4

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 16pt"><U>Background of the Offer, page 7</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">5.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>Please revise to describe any alternative transactions or alternative means to accomplish the
going private purpose and state the reasons for their rejection. Refer to </I><I>Item 1013(b)</I><I> of
Regulation&nbsp;M-A.</I></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>RESPONSE</B></U><B>:</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We acknowledge the Staff&#146;s comment and respectfully direct the Staff to the Company&#146;s
disclosure in the 20th and 23rd paragraphs under &#147;Item&nbsp;4. The Solicitation or
Recommendation&#151;Background of the Offer,&#148; which describes the Special Committee&#146;s consideration of
alternative transactions. Disclosure has also been added to the 20th and the 33rd paragraph to
further clarify the Special Committee&#146;s assessment with respect
to those, or other, potential alternative
transactions.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Reasons for the Special Committee&#146;s Position, page 17</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">6.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>Please revise to discuss the factors that the issuer, as the filing person, considered in
determining fairness. Refer to </I><I>Item 1014(b)</I><I> of Regulation&nbsp;M-A. In this regard, if the board
relied upon the analyses of another with respect to any of the factors itemized in Instruction
2 to Item&nbsp;1014 of Regulation&nbsp;M-A, such as the financial advisor or the special committee, the
board must expressly adopt the conclusion and analyses of the other. Refer to Question 20 in
SEC Release 34-17719.</I></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>RESPONSE</B></U><B>:</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance with the Staff&#146;s comment, we have revised the first sentence in &#147;Item&nbsp;4. The
Solicitation or Recommendation&#151;Reason&#146;s for the Special
Committee&#146;s Position&#148; to clarify that the Special
Committee&#146;s consideration of relevant factors, and its ultimate
recommendation, was made by the Special Committee, on its behalf and,
based on the authority granted to it as noted in the response to
Comment&nbsp;3 above, on behalf of the Company and the Board.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">7.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>Generally, the factors outlined in Instruction 2 to Item&nbsp;1014 are considered relevant in
assessing the fairness of the consideration to be received in a going private transaction. To
the extent any of the listed factors was not deemed relevant in the context of this
transaction, or was given little weight, this in itself may be an important part of the
decision-making process that should be explained for security holders. In this regard, it
does not appear that</I>
</TD>
</TR>
</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Peggy Kim, Esq.<BR>
October&nbsp;4, 2010<BR>
Page 5

</DIV>

<DIV style="margin-top: 16pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>you have fully addressed historical trading prices, net book value, going concern value, and
liquidation value. See Question 20 in Exchange Act Release No.&nbsp;17719.</I></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>RESPONSE</B></U><B>:</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Disclosure has been added, after the second paragraph and prior to the last paragraph under
&#147;Item&nbsp;4. The Solicitation or Recommendation&#151;Reasons for the Special Committee&#146;s Position,&#148; that
describes the consideration given by the Special Committee to historical trading prices, net book
value, going concern value and liquidation value in the determination of its position and the
weight they were given in the Special Committee&#146;s decision-making process.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Miscellaneous, page 32</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">8.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Please revise to disclose the compensation received or to be received by Citadel Securities.
Refer to Item&nbsp;1015(b)(4) of Regulation&nbsp;M-A.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>RESPONSE</B></U><B>:</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have revised &#147;Item&nbsp;4. The Solicitation or Recommendation&#151;Opinion of the Special
Committee&#146;s Financial Advisor, Citadel Securities LLC&#151;Miscellaneous&#148; of the Schedule&nbsp;14D-9 in
accordance with the Staff&#146;s comment to disclose the compensation received or to be received by
Citadel Securities for services rendered to the Special Committee in connection with its evaluation
of the tender offer.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">* * * * *
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has instructed us to acknowledge, for and on behalf of the Company, that:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company is responsible for the adequacy and accuracy of the disclosure in
the filing;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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.</TD>
</TR>

</TABLE>
</DIV>
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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Peggy Kim, Esq.<BR>
October&nbsp;4, 2010<BR>
Page 6

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 16pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please contact the undersigned at (404)&nbsp;581-8573 in connection with any questions or comments
relating to the filings by the Company. Thank you for your attention to this matter.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-left: 59%; margin-top: 6pt">Very truly yours,
</DIV>

<DIV align="left" style="font-size: 10pt; margin-left: 59%; margin-top: 6pt">/s/ Mark L. Hanson
</DIV>

<DIV align="left" style="font-size: 10pt; margin-left: 59%; margin-top: 6pt">Mark L. Hanson
</DIV>


<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">cc:</TD>
    <TD>&nbsp;</TD>
    <TD>Mr.&nbsp;Richard Marchese, Chairman of the Special Committee<br>
Sara E. Epstein, Esq.<br>
Kevin Williams, Esq.</TD>
</TR>
</TABLE>
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