-----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, JYLbt2D1WEhPRjMDaHIUwolOFcUsA3diPyps1oxhoXLZa96cYDaIq2F9ngACfwEo hBCOYFo7CCW0GA0GnykPZg== 0001072613-09-000969.txt : 20090731 0001072613-09-000969.hdr.sgml : 20090731 20090603100104 ACCESSION NUMBER: 0001072613-09-000969 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090603 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NORTH AMERICAN GALVANIZING & COATINGS INC CENTRAL INDEX KEY: 0000055805 STANDARD INDUSTRIAL CLASSIFICATION: COATING, ENGRAVING & ALLIED SERVICES [3470] IRS NUMBER: 710268502 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5314 S YALE AVENUE STREET 2: SUITE 1000 CITY: TULSA STATE: OK ZIP: 74135 BUSINESS PHONE: (918)494-0964 MAIL ADDRESS: STREET 1: 5314 S YALE AVENUE STREET 2: SUITE 1000 CITY: TULSA STATE: OK ZIP: 74135 FORMER COMPANY: FORMER CONFORMED NAME: KINARK CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: KIN ARK OIL CO DATE OF NAME CHANGE: 19690601 FORMER COMPANY: FORMER CONFORMED NAME: KIN ARK OIL & GAS CO DATE OF NAME CHANGE: 19680906 CORRESP 1 filename1.htm WWW.EXFILE.COM -- 888-775-4789 -- NORTH AMERICAN GALVANIZING -- CORRESPONDENCE -- 16475
June 2, 2009

 

 
VIA EDGAR AND OVERNIGHT COURIER
 

 
Mr. Craig Slivka
Special Counsel
Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 7010
100 F Street, N.E.
Washington, D.C. 20549
   
 
Re:          
North American Galvanizing & Coatings, Inc.
Preliminary Proxy Statement on Schedule 14A
Filed April 28, 2009
File No. 001-03920
 
Dear Mr. Craig Slivka,

This letter sets forth the response of North American Galvanizing, Inc. (the “Company”) to the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with regard to the Company’s Preliminary Proxy Statement on Schedule 14A filed with the Commission on April 28, 2009.  The Staff’s comments were provided to the Company in a letter dated May 12, 2009.

Per your conversations with Paul A. Quiros of King & Spalding LLP on May 15, 2009 and May 28, 2009, the Company has determined to withdraw Proposal 5 from its Proxy Statement on Schedule 14A.  The Company will file an amended Preliminary Proxy with the Commission, which will reflect: (1) the removal of Proposal 5; and (2) a new record date and date, time and location for the Company’s Annual Meeting of Stockholders.  The Company’s Board of Directors fixed June 12, 2009 as the record date for determining the stockholders entitled to notice of and to vote at the Company’s Annual Meeting of Stockholders, which will take place at the Oglebay Resort & Conference Center located at One Oglebay Drive, Route 88 North in Wheeling, West Virginia on Wednesday, July 29, 2009 at 9:00 a.m.


Please feel free to contact the undersigned at (918) 524-1512 with any questions concerning this letter.


Very truly yours,


                                                                                                                /s/ Beth B. Hood                             
Beth B. Hood
Vice President, Chief Financial Officer, Treasurer and Corporate Secretary



cc:
Pamela A. Long, Assistant Director, Securities and Exchange Commission
 
Hagen Ganem, Staff Attorney, Securities and Exchange Commission
Ronald J. Evans, President and Chief Executive Officer
 
Paul A. Quiros, King & Spalding LLP
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