-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, LS1NWEFqVSKlqUsPV56vdydiYlC5Ih7srd2yxpD7vesupzvch8AkLfg1NdH0Myug Kn3NS5QU2HUziKRqOSOW7g== 0001104659-09-033021.txt : 20100525 0001104659-09-033021.hdr.sgml : 20100525 20090515162743 ACCESSION NUMBER: 0001104659-09-033021 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090515 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

 

GRIFFON CORPORATION

100 JERICHO QUADRANGLE

JERICHO, NEW YORK 11753

 

May 15, 2009

 

VIA EDGAR AND FACSIMILE

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attention:  Pamela A. Long and Dorine H. Miller

 

Re:

 

Griffon Corporation

 

 

Registration Statement on Form S-4 (File No. 333-158274)

 

Dear Commissioners:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Griffon Corporation, a Delaware corporation (the “Company”), hereby respectfully requests acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-158274) so that such Registration Statement may be declared effective at 4:30 pm on May 18, 2009 or as soon as practicable thereafter.

 

We request that we be notified of such effectiveness by a telephone call to Derek M. Winokur of Dechert LLP at (212) 698-3860 and that such effectiveness also be confirmed in writing.

 

The Company hereby acknowledges that (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert this action as 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/ Patrick L. Alesia

 

Name:

Patrick L. Alesia

 

Title:

Chief Financial Officer

 

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