November 4, 2016
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Re: | Louisiana-Pacific Corporation |
Registration Statement on Form S-4 (Registration No. 333-214290)
Ladies and Gentlemen:
On behalf of Louisiana-Pacific Corporation, a Delaware corporation (the “Company”), the undersigned hereby requests, pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration Statement on Form S-4 (Registration No. 333-214290) (the “Registration Statement”), of the Company be declared effective at 10:00 a.m. ET on Tuesday, November 8, 2016, or as soon thereafter as practicable. The Company respectfully requests that you notify Michael J. Solecki of such effectiveness by a telephone call to (216) 586-7103.
Please contact Michael J. Solecki of Jones Day at (216) 586-7103 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
| Very truly yours, | ||
| LOUISIANA-PACIFIC CORPORATION | ||
| By: | /s/ Sallie B. Bailey | |
| Name: | Sallie B. Bailey | |
| Title: | Executive Vice President and Chief Financial Officer | |
| cc: | Michael J. Solecki, Esq. |