<SEC-DOCUMENT>0000950123-10-083029.txt : 20120927
<SEC-HEADER>0000950123-10-083029.hdr.sgml : 20120927
<ACCEPTANCE-DATETIME>20100901151237
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-083029
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20100901

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOWNE & CO INC
		CENTRAL INDEX KEY:			0000013610
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMERCIAL PRINTING [2750]
		IRS NUMBER:				132618477
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		55 WATER STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10041-0006
		BUSINESS PHONE:		2129245500

	MAIL ADDRESS:	
		STREET 1:		55 WATER STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10041-0006
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><IMG src="y81474c1pi39-79.gif" alt="(BOWNE LOGO)">
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Bowne &#038; Co., Inc.<BR>
55 Water Street<BR>
New York, New York 10041</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">September&nbsp;1, 2010
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>VIA EDGAR AND FEDERAL EXPRESS</I></B>
</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">Re:</TD>
    <TD>&nbsp;</TD>
    <TD>Bowne &#038; Co., Inc.<br>
Form&nbsp;10-K<br>
Filed March&nbsp;2, 2010<br>
Amendment No.&nbsp;1 to Form&nbsp;10-K<br>
Filed April&nbsp;20, 2010<br>
File No.&nbsp;001-05842</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
Division of Corporate Finance<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Ladies and Gentlemen:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Set forth below are the responses of Bowne &#038; Co., Inc. (&#147;Bowne&#148; or the &#147;Company&#148;) to the
comments contained in the comment letter of the staff (the &#147;Staff&#148;) of the Securities and Exchange
Commission (the &#147;Commission&#148;) to the Company dated August&nbsp;30, 2010, relating to the Form 10-K and
Amendment No.&nbsp;1 to Form 10-K (the &#147;Form 10-K/A&#148;) for the year ended December&nbsp;31, 2009. For
convenience of reference, the text of the comments in the Commission Staff&#146;s letter has been
reproduced in bold herein.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Analysis of the Company&#146;s Executive Compensation Program, page 16</B></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="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>1.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to our prior comment number 7 and reissue. In particular,
if you wish to argue that it is appropriate to omit performance targets pursuant to
Instruction 4 to </B><B>Item 402(b)</B><B> of Regulation&nbsp;S-K, please provide your analysis at this
time. The supplemental analysis should be based upon the 2009 10-K. In addition,
supplementally advise us whether the company&#146;s targets for the fiscal year ended
December&nbsp;31, 2010 are expected to be materially different from those of December&nbsp;31,
2009. To the extent that it is appropriate to omit specific targets, please advise us
of the</B></TD>
</TR>

</TABLE>
</DIV>
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

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<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="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&nbsp;</B></TD>
    <TD width="1%"><B>&nbsp;</B></TD>
    <TD><B>disclosure that the company will provide pursuant to Instruction 4 to </B><B>Item 402(b)</B><B> of
Regulation&nbsp;S-K.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U> As requested in the letter received by the Company from the Staff
dated August&nbsp;18, 2010, the Company confirms that, to the extent the Company uses the
same quantifiable measures of operating performance that it used in the fiscal year
ended December&nbsp;31, 2009 or other performance targets that would not result in
competitive harm, the Company will, in future filings, quantify all Company-wide
performance targets used to set performance based compensation, including with
respect to the Company-wide performance targets used for the fiscal year ended
December&nbsp;31, 2010. The Company does not wish to make the argument that it is
appropriate to omit the quantifiable measures of operating performance used for
either fiscal year 2009 or fiscal year 2010.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">As requested in your letter, the Company hereby acknowledges that the Company is responsible for
the adequacy and accuracy of the disclosure in the filing and that the Staff&#146;s comments, or changes
to disclosures in response to Staff comments, do not foreclose the Commission from taking any
action with respect to the filing. Furthermore, the Company acknowledges that 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.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If any of our comments require further explanation, please do not hesitate to contact me at (212)
658-5805.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Sincerely,
</DIV>

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

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


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Scott L. Spitzer<BR>
Senior Vice President, General Counsel and Corporate Secretary<BR>
Bowne &#038; Co., Inc.

</DIV>


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




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