0000930413-18-000006.txt : 20180202 0000930413-18-000006.hdr.sgml : 20180202 20180102154050 ACCESSION NUMBER: 0000930413-18-000006 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180102 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 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ATT Southern, Inc. CENTRAL INDEX KEY: 0001549280 IRS NUMBER: 453367997 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4400 COMMERCE CIRCLE CITY: ATLANTA STATE: GA ZIP: 30336 BUSINESS PHONE: (212) 957-5000 MAIL ADDRESS: STREET 1: C/O GRIFFON CORPORATION STREET 2: 712 FIFTH AVENUE, 18TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ClosetMaid LLC CENTRAL INDEX KEY: 0001724150 IRS NUMBER: 591148072 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O GRIFFON CORPORATION STREET 2: 712 FIFTH AVENUE, 18TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 2129575000 MAIL ADDRESS: STREET 1: C/O GRIFFON CORPORATION STREET 2: 712 FIFTH AVENUE, 18TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Clopay Ames True Temper Holding Corp. CENTRAL INDEX KEY: 0001605250 IRS NUMBER: 743261127 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 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ames Companies, Inc. CENTRAL INDEX KEY: 0001297756 STANDARD INDUSTRIAL CLASSIFICATION: LAWN & GARDEN TRACTORS & HOME LAWN & GARDEN EQUIPMENT [3524] IRS NUMBER: 222335400 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 465 RAILROAD AVENUE CITY: CAMP HILL STATE: PA ZIP: 17011 BUSINESS PHONE: 717-737-1500 MAIL ADDRESS: STREET 1: 465 RAILROAD AVENUE CITY: CAMP HILL STATE: PA ZIP: 17011 FORMER COMPANY: FORMER CONFORMED NAME: Ames True Temper, Inc. DATE OF NAME CHANGE: 20040720 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Clopay Building Products Company, Inc. CENTRAL INDEX KEY: 0001459129 IRS NUMBER: 112808682 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O GRIFFON CORPORATION STREET 2: 100 JERICHO QUADRANGLE CITY: JERICHO STATE: NY ZIP: 11753 BUSINESS PHONE: 516-938-5544 MAIL ADDRESS: STREET 1: C/O GRIFFON CORPORATION STREET 2: 100 JERICHO QUADRANGLE CITY: JERICHO STATE: NY ZIP: 11753 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Clopay Plastic Products Company, Inc. CENTRAL INDEX KEY: 0001459128 IRS NUMBER: 112808683 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O GRIFFON CORPORATION STREET 2: 100 JERICHO QUADRANGLE CITY: JERICHO STATE: NY ZIP: 11753 BUSINESS PHONE: 516-938-5544 MAIL ADDRESS: STREET 1: C/O GRIFFON CORPORATION STREET 2: 100 JERICHO QUADRANGLE CITY: JERICHO STATE: NY ZIP: 11753 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Telephonics Corp CENTRAL INDEX KEY: 0001459130 IRS NUMBER: 520897556 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O GRIFFON CORPORATION STREET 2: 100 JERICHO QUADRANGLE CITY: JERICHO STATE: NY ZIP: 11753 BUSINESS PHONE: 516-938-5544 MAIL ADDRESS: STREET 1: C/O GRIFFON CORPORATION STREET 2: 100 JERICHO QUADRANGLE CITY: JERICHO STATE: NY ZIP: 11753 CORRESP 1 filename1.htm

GRIFFON CORPORATION
712 Fifth Avenue, 18th Floor

New York, New York 10019

(212) 957-5000

January 2, 2018

VIA EDGAR SUBMISSION

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Mail Stop 3561

Re: Griffon Corporation

Registration Statement on Form S-4

(File No. 333-222156)

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-captioned Registration Statement on Form S-4 (the “Registration Statement”) for Griffon Corporation (the “Company”) so that such Registration Statement will become effective as of 12:00 P.M. (New York time) on January 4, 2018, or as soon thereafter as practicable.

The Company hereby acknowledges that:

1. should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, the Commission is not foreclosed from taking any action with respect to the Registration Statement;

2. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

3. the Company may not assert staff comments and the declaration of effectiveness of the Registration Statement by the Commission or the staff as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

GRIFFON CORPORATION

By: /s/ SETH L. KAPLAN

Name: Seth L. Kaplan

Title: Senior Vice President