0000020740-11-000016.txt : 20120215 0000020740-11-000016.hdr.sgml : 20120215 20111118152119 ACCESSION NUMBER: 0000020740-11-000016 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20111118 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CLARCOR INC CENTRAL INDEX KEY: 0000020740 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 360922490 STATE OF INCORPORATION: DE FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 840 CRESCENT CENTRE DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 BUSINESS PHONE: (615)771-3100 MAIL ADDRESS: STREET 1: 840 CRESCENT CENTRE DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 FORMER COMPANY: FORMER CONFORMED NAME: CLARCOR INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: CLARK J L MANUFACTURING CO /DE/ DATE OF NAME CHANGE: 19871001 CORRESP 1 filename1.htm Extension Request Letter



CLARCOR Inc.
840 Crescent Centre Drive, Suite 600
Franklin, Tennessee 37067
(615) 771-3100

November 18, 2011

Mr. David R. Humphrey
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Mail Stop 3561
Washington, D.C. 20549-3561

Re:
CLARCOR Inc.
Form 10-K for the fiscal year ended November 27, 2010
Filed January 21, 2011
File No. 001-11024


Dear Mr. Humphrey:

We are in receipt of your letter, dated November 17, 2011 regarding CLARCOR Inc.'s Annual Report for its 2010 fiscal year, filed with the Commission on Form 10-K on January 21, 2011. Following my discussion with Mr. Juan Migone yesterday, I write to respectfully request additional time to respond to the Commission's comments due to the upcoming holidays and the demands of our year-end close process. With your permission, we will respond no later than Friday, December 16, 2011.

I appreciate your accommodation of the foregoing request. Unless I hear back from you to the contrary, I will assume that our request is acceptable. Many thanks for your assistance and understanding.

Please contact me with any questions at 615-771-5134 or at dfallon@clarcor.com.


Sincerely,
/s/ David J. Fallon
David J. Fallon
Chief Financial Officer & Vice President - Finance






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