UNITED STATES SECURITIES AND EXCHANGE COMMISSION April 9, 2012 ORDER GRANTING CONFIDENTIAL TREATMENT UNDER THE SECURITIES EXCHANGE ACT OF 1934 JBI, Inc. File No. 000-52444 - CF# 27164 ______________________ JBI, Inc. submitted an application under Rule 24b-2 requesting confidential treatment for information it excluded from the Exhibits to a Form 8-K filed on August 4, 2011, as amended on March 30, 2012. Based on representations by JBI, Inc. that this information qualifies as confidential commercial or financial information under the Freedom of Information Act, 5 U.S.C. 552(b)(4), the Division of Corporation Finance has determined not to publicly disclose it. Accordingly, excluded information from the following exhibit will not be released to the public for the time period specified: Exhibit 10.1 through July 29, 2021 For the Commission, by the Division of Corporation Finance, pursuant to delegated authority: Pamela Howell Special Counsel