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SEC – ‘UPLOAD’ from 3/14/06 re: Newark Group, Inc – ‘LETTER’

On:  Tuesday, 3/14/06, at 1:48pm ET   ·   Private-to-Public:  Filing  –  Release Delayed to:  8/24/06   ·   Accession #:  0-6-12338

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer

 3/14/06  SEC                               UPLOAD8/24/06    1:2K   Newark Group, Inc

Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                   1      7K 



Room 4561 March 14, 2006 Mr. Joseph E. Byrne Chief Financial Officer The Newark Group, Inc. 20 Jackson Drive Cranford, NJ 07016 Re: The Newark Group, Inc. Form 10-K for the Fiscal Year Ended April 30, 2005 Filed July 28, 2005 Form 10-Q for the Quarterly Period Ended October 31, 2005 Filed December 15, 2005 File No. 333-118844 Dear Mr. Byrne: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Very truly yours, Brad Skinner Accounting Branch Chief ?? ?? ?? ?? Joseph E. Byrne The Newark Group, Inc. February 28, 2006 Page 3

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing    Date    Other Filings
Release Delayed to:8/24/06CORRESP,  UPLOAD
Filed on:3/14/06CORRESP,  UPLOAD
2/28/06UPLOAD
12/15/0510-Q,  UPLOAD
10/31/0510-Q,  10-Q/A,  UPLOAD
7/28/0510-K,  UPLOAD
4/30/0510-K
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Filing Submission 0000000000-06-012338   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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