0000020740-12-000041.txt : 20130110 0000020740-12-000041.hdr.sgml : 20130110 20121116160856 ACCESSION NUMBER: 0000020740-12-000041 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20121116 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 2011 10K Comment Letter Extension Request



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

November 16, 2012

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 December 3, 2011
Filed January 27, 2012
File No. 001-11024


Dear Mr. Humphrey:

We are in receipt of your letter, dated November 8, 2012 regarding CLARCOR Inc.'s Annual Report for its 2011 fiscal year, filed with the Commission on Form 10-K on January 27, 2012. Following my discussion with Ms. Kristin Shifflett today, I write to confirm her agreement to extend our period of response until Friday, November 30, 2012. We requested this additional time due to the upcoming holidays and the demands of our year-end close process.

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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