CENVEO, INC.
201 Broad Street, 6th Floor
One Canterbury Green
Stamford, CT 06901
October 12, 2012
By EDGAR
Securities and Exchange Commission | |
100 F St., N.E. | |
Washington DC 20549 | |
Attention: | David R. Humphrey |
Kristin Shifflett | |
Margery Reich | |
Re: | Cenveo, Inc. |
Form 10-K for the fiscal year ended December 31, 2011 | |
Filed March 2, 2012 | |
File No. 001-12551 |
Ladies and Gentlemen:
On October 9, 2012, Cenveo, Inc. (“Cenveo”) provided its response to the comment letter dated September 25, 2012 from David R. Humphrey to Scott Goodwin regarding the above-captioned Form 10-K. As requested in the comment letter, Cenveo acknowledges, in connection with such response, that:
• | Cenveo is responsible for the adequacy and accuracy of the disclosure in the filing referred to above; |
• | Staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to such filing; and |
• | Cenveo 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 |
[The next page is the signature page]
Please contact Charles A. Samuelson of Hughes Hubbard & Reed LLP at (212) 837-6454 with any questions or comments regarding the foregoing.
Very truly yours, | |||
CENVEO, INC. | |||
By: | /s/ Scott J. Goodwin | ||
Name: | Scott J. Goodwin | ||
Title: | Chief Financial Officer |
Enclosure | |
cc: | Cenveo, Inc. |
Kenneth A. Lefkowitz | |
Charles A. Samuelson |