February
22, 2010
VIA
EDGAR CORRESPONDENCE
Ms. Sandy
Eisen
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Mail Stop
4628
100 F
St., N.E.
Washington,
D.C. 20549-4628
Re: Darling
International Inc.
Form 10-K for the Fiscal
Year Ended January 3, 2009
Filed March 4,
2009
Form 10-Q for the Fiscal
Quarter Ended October 3, 2009,
Filed November 12,
2009
Response letter dated
December 1, 2009
File No.
1-13323
Dear Ms.
Eisen:
This letter is to confirm
our telephone conversation on February 22, 2010, in which I requested an
extension of the ten business days given to Darling International Inc. (the
“Company”)
for responding to your comment letter of February 5, 2010 (the “Comment
Letter”). In our telephone conversation, you advised that the
Division of Corporation Finance will grant an extension of the deadline for the
Company’s submission of its response letter to Wednesday, March 3,
2010. The Company’s response will include pages from its Form 10-K
for the Fiscal Year Ended January 2, 2010, marked to demonstrate the Company’s
responses to the Comment Letter.
Thank you very much for
granting an extension of the original deadline for response to the Comment
Letter.
Sincerely,
/s/
Mary R. Korby
Mary R.
Korby
cc: John
F. Sterling