December 1, 2009
VIA EDGAR CORRESPONDENCE AND FEDERAL EXPRESS
Ms. Sandy Eisen
Division of Corporate Finance
United States Securities and Exchange Commission
Mail Stop 4628
100 F Street, N.E.
Washington, DC 20549-4628
Re: Darling International Inc.
Form 10-K for Fiscal Year Ended January 3, 2009
Filed March 4, 2009
Form 10-Q for the Fiscal Quarter Ended July 4, 2009
Filed August 13, 2009
Schedule 14A
Filed April 3, 2009
File No. 1-13323
Dear Ms. Eisen:
The Company acknowledges that: |
· | the Company is responsible for the adequacy and accuracy of the disclosure in the Filings; |
· | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the Filings; and |
· | 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. |
Sincerely yours,
/s/ John O. Muse
John O. Muse
Executive Vice President -
Finance and Administration