GENCOR INDUSTRIES, INC.
5201 N. ORANGE BLOSSOM TRAIL
ORLANDO, FLORIDA 32810
April 7, 2011
Mr. Jeffrey Jaramillo, Accounting Branch Chief
Division of Corporation Finance
United States Securities & Exchange Commission
100 F Street N.E.
Washington, DC 20549-3030
Mr. Kevin Kuhar, Accountant
Division of Corporation Finance
United States Securities & Exchange Commission
100 F Street N.E.
Washington, DC 20549-3030
Re: Gencor Industries, Inc.
Form 10-K for the Fiscal year Ended September 30, 2010
Filed December 22, 2010
File No. 001-11703
Transmittal by Fax to: 703-813-6985
Dear Mr. Jaramillo,
As discussed with Kevin Kuhar, this is to advise you that we need an additional 5 business days to respond to your comment letter dated April 1, 2011 and will file the requested response no later than Friday, April 22nd, 2011.
Thank you for your consideration in this matter,
Sincerely,
/s/ E.J. Elliott |
E.J. Elliott |
Chairman & Chief Executive Officer |
Gencor Industries, Inc. |
5201 N. Orange Blossom Trail |
Orlando, Florida 32810 |