June 28, 2010

VIA FACSIMILE AND EDGAR

United States Securities and Exchange Commission
Washington, D.C. 20549
Attention: Erin Wilson
Mail Stop 3561

		Re:		Graphic Packaging Holding Company
				Graphic Packaging International, Inc.
				Graphic Packaging Corporation
				Bluegrass Container Canada Holdings, LLC
				Bluegrass Flexible Packaging Company, LLC
				Bluegrass Labels Company, LLC
				Bluegrass Multiwall Bag Company, LLC
				Field Container Queretaro (USA), L.L.C.
				Graphic Packaging Flexible Holdings, LLC
				Handschy Holdings, LLC
				Handschy Industries, LLC
				Riverdale Industries, LLC
		Amendment No. 1 to Registration Statement on Form S-3
		Filed on May 25, 2010
		File No. 333-166324

Dear Ms. Wilson:

     On May 25, 2010, Graphic Packaging Holding Company (the “Company”), Graphic Packaging International, Inc. and the additional registrants listed on Exhibit A (collectively with the Company, the “Registrants”) filed via EDGAR Amendment No. 1 to the above-referenced Registration Statement on Form S-3 (“Amendment No. 1 to the Registration Statement”).

     Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Registrants hereby request that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement effective as of 10:00 a.m., Washington, D.C. time, on July 1, 2010 or as soon thereafter as practicable.

cc: Justin R. Howard

EXHIBIT A

Graphic Packaging Corporation
Bluegrass Container Canada Holdings, LLC
Bluegrass Flexible Packaging Company, LLC
Bluegrass Labels Company, LLC
Bluegrass Multiwall Bag Company, LLC
Field Container Queretaro (USA), L.L.C.
Graphic Packaging Flexible Holdings, LLC
Handschy Holdings, LLC
Handschy Industries, LLC
Riverdale Industries, LLC