Unifi, Inc.
7201 West Friendly Avenue
Greensboro, North Carolina 27410
December 13, 2006
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
100 F Street, N.E.
Washington, D.C. 20549
Unifi, Inc.
Unifi Manufacturing Virginia, LLC
Unifi Manufacturing, Inc.
Unifi Export Sales, LLC
Unifi Sales and Distribution, Inc.
Unifi International Service, Inc.
GlenTouch Yarn Company, LLC
Spanco Industries, Inc.
Spanco International, Inc.
Unifi Kinston, LLC
Unifi Textured Polyester, LLC
Unifi Technical Fabrics, LLC
Charlotte Technology Group, Inc.
UTG Shared Services, Inc.
Unimatrix Americas, LLC
Registration Statement on Form S-4 (File No. 333-137972, 137972-14, 13, 12, 11, 10, 09,
08, 07, 06, 05, 04, 03, 02, 01)
Ladies and Gentlemen:
We hereby withdraw our previous request on December 12, 2006 that the effective date of the above-captioned Registration Statements on Form S-4 (the “Registration Statements”) be accelerated. We intend to make a written request for acceleration of the effective date of the Registration Statements as soon as practicable after filing Amendment No. 2. We are aware of our obligations under the Securities Act of 1933.
| Securities and Exchange Commission | 2 |
If you have any questions regarding the foregoing, please contact Lawrence G. Wee (212-373-3052) or Krista A. Penna (212-373-3586) of Paul, Weiss, Rifkind, Wharton & Garrison LLP.
| Sincerely, | ||
| Unifi, Inc. Unifi Manufacturing, Inc. Unifi Sales & Distribution, Inc. Unifi International Service, Inc. Spanco Industries, Inc. Spanco International, Inc. Charlotte Technology Group, Inc. UTG Shared Services, Inc. GlenTouch Yarn Company, LLC Unifi Technical Fabrics, LLC Unifi Textured Polyester, LLC Unimatrix Americas, LLC | ||
| By: | /s/ Charles F. McCoy | |
| Name: Charles F. McCoy | ||
| Title: Vice President | ||
| Unifi Export Sales, LLC Unifi Manufacturing Virginia, LLC | ||
| Unifi, Inc., as member | ||
| By: | /s/ Charles F. McCoy | |
| Name: Charles F. McCoy | ||
| Title: Vice President | ||
| Unifi Manufacturing, Inc., as member | ||
| By: | /s/ Charles F. McCoy | |
| Name: Charles F. McCoy | ||
| Title: Vice President | ||
| Securities and Exchange Commission | 3 |
| Unifi Kinston, LLC | ||
| Unifi Manufacturing, Inc., as sole member | ||
| By: | /s/ Charles F. McCoy | |
| Name: Charles F. McCoy | ||
| Title: Vice President | ||
cc: Lawrence G. Wee, Esq.
Paul, Weiss, Rifkind, Wharton & Garrison LLP