0000031107-12-000024.txt : 20121210 0000031107-12-000024.hdr.sgml : 20121210 20120807133657 ACCESSION NUMBER: 0000031107-12-000024 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120807 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EASTERN CO CENTRAL INDEX KEY: 0000031107 STANDARD INDUSTRIAL CLASSIFICATION: CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420] IRS NUMBER: 060330020 STATE OF INCORPORATION: CT FISCAL YEAR END: 0102 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 112 BRIDGE ST STREET 2: P O BOX 460 CITY: NAUGATUCK STATE: CT ZIP: 06770 BUSINESS PHONE: 2037292255 MAIL ADDRESS: STREET 1: 112 BRIDGE STREET STREET 2: P O BOX 460 CITY: NAUGATUCK STATE: CT ZIP: 06770 CORRESP 1 filename1.htm response.htm

August 6, 2012


Rufus Decker
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4631


Re:          SEC comment letter dated August 2, 2012 re: Form 10-K for the fiscal year ended
December 31, 2011, etc.
File No. 1-35383


Dear Mr. Decker:

In response to your comment letter dated August 2, 2012 to Mr. John L. Sullivan III, Chief Financial Officer, The Eastern Company (the “Company”), per paragraph 2 we are notifying you that we will respond on September 21, 2012 which will be 10 business days after Mr. Sullivan returns from an overseas business trip.

The September 21st response date will allow Mr. Sullivan time to properly address the comments upon his return.

If you require any additional information, please contact me at The Eastern Company (203) 729- 2255 ext 105.

Sincerely,


/s/Leonard F. Leganza
Leonard F. Leganza
Chief Executive Officer
The Eastern Company