SECOND AMENDMENT TO AMENDED AND RESTATED RESTRICTED STOCK BONUS PLAN OF PLASTIPAK HOLDINGS, INC.

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                                                                   Exhibit 10.10

                    SECOND AMENDMENT TO AMENDED AND RESTATED

             RESTRICTED STOCK BONUS PLAN OF PLASTIPAK HOLDINGS, INC.

         THIS SECOND AMENDMENT to the Amended and Restated Restricted Stock

Bonus Plan of Plastipak Holdings, Inc. (the "COMPANY") is adopted by the Company

as of December 19, 2003.

                                    RECITALS

         WHEREAS, the Company adopted the Amended and Restated Restricted Stock

Bonus Plan (the "PLAN") of Plastipak Holdings, Inc. as of July 31, 2002, and

adopted the First Amendment to the Amended and Restated Restricted Stock Bonus

Plan of Plastipak Holdings, Inc. as of October 18, 2002 ("FIRST AMENDMENT"); and

         WHEREAS, pursuant to Section 15 of the Plan, the Board of Directors of

the Company is authorized to make any amendment or modification of the Plan as

it shall deem advisable provided that no termination or amendment of the Plan

shall, without the consent of any person affected thereby, modify or in any way

affect any right or obligation created prior to such termination or amendment;

and

         WHEREAS, the Company, has decided to amend the redemption price formula

contained in Section 9.b.

         NOW, THEREFORE, it is agreed by the Company that this Second Amendment

to the Plan be adopted as follows:

         4.       Section 9.b. of the Plan is deleted and replaced with a new

                  Section 9.b that reads as follows:

9.b.     The Price.

                  (i)      Redemptions on or before November 1, 2003. For

                           redemptions for wh