0001171843-13-004429.txt : 20140113 0001171843-13-004429.hdr.sgml : 20140113 20131105170036 ACCESSION NUMBER: 0001171843-13-004429 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GSE Holding, Inc. CENTRAL INDEX KEY: 0001275712 STANDARD INDUSTRIAL CLASSIFICATION: UNSUPPORTED PLASTICS FILM & SHEET [3081] IRS NUMBER: 770619069 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10 SOUTH WACKER DR. STREET 2: SUITE 3175 CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 281-443-8564 MAIL ADDRESS: STREET 1: 19103 GUNDLE ROAD CITY: HOUSTON STATE: TX ZIP: 77073 FORMER COMPANY: FORMER CONFORMED NAME: GEO HOLDINGS CORP DATE OF NAME CHANGE: 20040108 CORRESP 1 filename1.htm corresp_110513.htm
November 5, 2013
 
Via EDGAR Submission and Overnight Courier
  

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
Attn:
John Cash
Lisa Etheredge
Asia Timmons-Pierce
Erin Jaskot
 
Re: 
GSE Holding, Inc.
Form 10-K for the Year Ended December 31, 2012
Filed March 28, 2013
Form 10-Q for the Period Ended June 30, 2013
Filed August 9, 2013
File No. 1-35382
 
Dear Mr. Cash:

This letter will confirm our telephone conversation today regarding GSE Holding, Inc.’s (the “Company”), request for an extension of time to respond to the letter from the staff of the Securities and Exchange Commission (the “Staff”), dated October 30, 2013, regarding the Company’s Annual Report on Form 10-K for the fiscal year ended December 30, 2012 and the Company’s Form 10-Q for the period ended June 30, 2013.

As we discussed, the Company is in the process of completing its third quarter close and drafting its Quarterly Report on Form 10-Q for the period ended September 20, 2013.  A substantial portion of the Staff’s comments are forward looking items and the Company will incorporate same in its Third Quarter Form 10-Q.

As we agreed, the Company will file its formal response to the Staff’s comments after the Company files its Third Quarter Form 10-Q not later than November 19, 2013.

In the meantime, if you or other members of the Staff have any questions, please do not hesitate to call me at 281-627-1339.
 
  Sincerely,
 
 
  /s/ Mark Whitney
  Mark Whitney, Vice President, General Counsel
 
GSE Holding, Inc.
 
 
 
 
Securities and Exchange Commission
Page 2
 
 
cc: 
Daniel Storey,GSE Holding, Inc.
Michael Kirksey, GSE Holding, Inc.