-----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, WP0v0uOvabKIgY7dkkra0Fy0Ma7o6XsZ1rCLWvyxLmxJhLM99fT8DSurtkuHy50S k7SK6kdeP52AgABlzXIbcg== 0000054381-09-000038.txt : 20090917 0000054381-09-000038.hdr.sgml : 20090917 20090731095411 ACCESSION NUMBER: 0000054381-09-000038 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090731 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KAMAN CORP CENTRAL INDEX KEY: 0000054381 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-MACHINERY, EQUIPMENT & SUPPLIES [5080] IRS NUMBER: 060613548 STATE OF INCORPORATION: CT FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1332 BLUE HILLS AVE CITY: BLOOMFIELD STATE: CT ZIP: 06002 BUSINESS PHONE: 8602437100 MAIL ADDRESS: STREET 1: 1332 BLUE HILLS AVE CITY: BLOOMFIELD STATE: CT ZIP: 06002 FORMER COMPANY: FORMER CONFORMED NAME: KAMAN AIRCRAFT CORP DATE OF NAME CHANGE: 19680403 CORRESP 1 filename1.htm corresp.htm  



Kaman Corporation
1332 Blue Hills Avenue
Bloomfield, CT  06002
(860) 243-7868
 
 
 
 
Candace A. Clark
Senior Vice President
Chief Legal Officer and Secretary



July 31, 2009


 
Via Facsimile (703) 813-6968
and EDGAR Transmission

Ms. Pamela A. Long, Assistant Director
Ms. Era Anagnosti
Division of Corporation Finance
U.S. Securities and Exchange Commission
Station Place
100 F. Street, N.E.
Washington, D.C. 20549

FOR COMMISSION USE ONLY

RE:          Kaman Corporation Registration Statement on Form S-3
Filed on: June 26, 2009, File No.: 333-160244

Dear Ms. Long and Ms. Anagnosti:

Thank you for your recent comments on the Form S-3 registration statement of Kaman Corporation (the “Company”) filed on June 26, 2009 (File No. 333-160244), as amended by Amendment No. 1 filed on July 27, 2009 and Amendment No. 2 filed on July 31, 2009 (as amended, the “Registration Statement”).

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Act”), the Company hereby requests that the effective date of the pending Registration Statement be accelerated so that the Registration Statement shall be effective at 4:30 P.M., Eastern Daylight Time, on August 3, 2009, or as soon thereafter as practicable.

In connection with this request for acceleration pursuant to Rule 461 under the Act, the Company is aware of its obligations under the Act.  The Company hereby further confirms for the Staff that:

·  
should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
 
 
 

 
 
Ms. Pamela A. Long, Assistant Director
Ms. Era Anagnosti
Division of Corporation Finance
U.S. Securities and Exchange Commission
July 31, 2009
Page 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

·  
the Company will not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions, please call me directly at (860) 243-7868 or Willard F. Pinney, Jr., of Murtha Cullina LLP, at 860-669-6016.

 
   
 Sincerely,
 
 
   
/s/ Candace A. Clark




cc:       William C. Denninger, Senior Vice President and CFO
Willard F. Pinney, Jr., Esq.



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