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Opinion Letter

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Title:

Opinion Letter

Entities:

International Paper Co.

Date:

2004

Size:

Preview shows 1KB of 2KB total

Price:

$31

ID:

#367155

► Legal ► Opinions ► Legal Opinions ► Misc. Legal Opinions
► Miscellany ► Fortune 100
► Commodities ► Paper & Paper Products

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                                                 [INTERNATIONAL PAPER LOGO]

                                                    400 ATLANTIC STREET

                                                    STAMFORD, CT  06921

                                                    (T) 203.541.8396

                                                    (F) 203.541.8218





ANDREA L. DULBERG

CHIEF COUNSEL - SECURITIES LAW





                                             November 8, 2004





Securities and Exchange Commission

450 Fifth Street

Washington, D.C. 20549





Ladies and Gentlemen:



         I am an Assistant Secretary of International Paper Company, a New York

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