0000930413-20-001730.txt : 20200804 0000930413-20-001730.hdr.sgml : 20200804 20200701143800 ACCESSION NUMBER: 0000930413-20-001730 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200701 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: 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: CornellCookson, LLC CENTRAL INDEX KEY: 0001748533 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O GRIFFON CORPORATION 712 FIFTH AVENUE STREET 2: 18TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 212-957-5000 MAIL ADDRESS: STREET 1: C/O GRIFFON CORPORATION 712 FIFTH AVENUE STREET 2: 18TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cornell Real Estate Holdings, LLC CENTRAL INDEX KEY: 0001748501 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O GRIFFIN CORPORATION 712 FIFTH AVENUE STREET 2: 18TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 212-957-5000 MAIL ADDRESS: STREET 1: C/O GRIFFIN CORPORATION 712 FIFTH AVENUE STREET 2: 18TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ATT Southern LLC 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 FORMER COMPANY: FORMER CONFORMED NAME: ATT Southern, Inc. DATE OF NAME CHANGE: 20120504 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 Corp. 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 FORMER COMPANY: FORMER CONFORMED NAME: Clopay Building Products Company, Inc. DATE OF NAME CHANGE: 20090320 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 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Clopay Ames 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 FORMER COMPANY: FORMER CONFORMED NAME: Clopay Ames True Temper Holding Corp. DATE OF NAME CHANGE: 20140410 CORRESP 1 filename1.htm

GRIFFON CORPORATION
712 Fifth Avenue, 18th Floor

New York, New York 10019

(212) 957-5000

July 1, 2020

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. 333-239373)

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 10:00 A.M. (New York time) on July 6, 2020, or as soon thereafter as practicable.

The Registrant requests that it be notified of such effectiveness by a telephone call to Ian Hartman, Esq. of Dechert LLP, counsel to the Company, at (215) 994-2277 or by an email to ian.hartman@dechert.com, or Matthew Virag, Esq. of Dechert LLP at (617) 728-7112 or by an email to matthew.virag@dechert.com.

Thank you for your assistance. If you should have any questions, please contact Mr. Hartman or Mr. Virag at the phone numbers or email addresses above.

	Very truly yours, GRIFFON CORPORATION

	By:	/s/ SETH L. KAPLAN
		Name: Seth L. Kaplan
		Title: Senior Vice President