June 15, 2020
VIA EDGAR
Sherry Haywood
Division of Corporation Finance
Office of Manufacturing
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | R.R. Donnelley & Sons Company |
| Registration Statement on Form S-4 |
| File No. 333-238490 |
Ladies and Gentlemen:
On behalf of R.R. Donnelley & Sons Company (the “Company”), and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 4:30 p.m., Eastern Time, on June 16, 2020 or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Michael J. Zeidel of Skadden, Arps, Slate, Meagher & Flom LLP, the Company’s counsel, at (212) 735-3259 and that such effectiveness also be confirmed in writing.
Thank you for your assistance in this matter.
Securities and Exchange Commission
June 15, 2020
Page 2
| Very truly yours, | ||||
| R.R. DONNELLEY & SONS COMPANY | ||||
| By: | /s/ Terry D. Peterson | |||
| Name: | Terry D. Peterson | |||
| Title: | Executive Vice President and Chief Financial Officer | |||
| cc: | Shilpi Gupta, Skadden, Arps, Slate, Meagher & Flom LLP |
| Michael J. Zeidel, Skadden, Arps, Slate, Meagher & Flom LLP |