0000930413-11-001592.txt : 20110712 0000930413-11-001592.hdr.sgml : 20110712 20110304132853 ACCESSION NUMBER: 0000930413-11-001592 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110304 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GRIFFON CORP CENTRAL INDEX KEY: 0000050725 STANDARD INDUSTRIAL CLASSIFICATION: METAL DOORS, SASH, FRAMES, MOLDING & TRIM [3442] IRS NUMBER: 111893410 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 712 FIFTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 2129575000 MAIL ADDRESS: STREET 1: 712 FIFTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10019 FORMER COMPANY: FORMER CONFORMED NAME: INSTRUMENT SYSTEMS CORP /DE/ DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

 

      


712 Fifth Avenue

New York, New York 10019

(212) 957-5000

 

 

 

Douglas J Wetmore

Executive Vice President

Chief Financial Officer

 

 

March 3, 2011

 

W. John Cash

Branch Chief

Division of Corporate Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC  20549

 

  RE: Griffon Corporation

 

Form 8-K/A

Filed November 12, 2010

Form 10-K for the Fiscal Year Ended September 30, 2010

Filed November 17, 2010

Definitive Proxy Statement on Schedule 14A

Filed December 15, 2010

Form 10-Q for the Fiscal Quarter Ended December 31, 2010

Filed February 3, 2011

File No. 1-06620

 

Dear Mr. Cash:

 

We acknowledge receipt of your comment letter dated February 28, 2011 with respect to the above referenced filings (the “Comment Letter”).

 

Pursuant to my conversation with Mr. Kevin Stertzel yesterday, we requested, and Mr. Stertzel agreed, that an extension of an additional ten business days for the Company to respond to the Comment Letter is appropriate in light of the travel schedules of certain key members of the Company’s senior management team. As requested by Mr. Stertzel, we are hereby submitting such request in writing. We intend to submit our response to the Comment Letter on or before March 28, 2011, which is ten business days from the date by which a response was originally requested in the Comment Letter.

 

If you have any questions or comments regarding the foregoing, please feel free to contact the undersigned at (212) 957-5000.  Thank you for your cooperation and attention to this matter.

 

 

  Sincerely,
   
  /s/ Douglas J. Wetmore

 

 

 


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