To retrieve the parent folder

my extension method

public static SPFolder GetParentFolder(this SPListItem spListItem)

{

if (spListItem == null)

return null;

SPFile spFile = spListItem.Web.GetFile(spListItem.Url);

if (spFile == null)

return null;

return spFile.ParentFolder;

}

Use

SPFolder parentFolder = sPListItem.GetParentFolder();

if (parentFolder != null)

{

// do some stuffs..

}