0001193125-11-091307.txt : 20110729 0001193125-11-091307.hdr.sgml : 20110729 20110407162617 ACCESSION NUMBER: 0001193125-11-091307 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110407 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GENCOR INDUSTRIES INC CENTRAL INDEX KEY: 0000064472 STANDARD INDUSTRIAL CLASSIFICATION: CONSTRUCTION MACHINERY & EQUIP [3531] IRS NUMBER: 590933147 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5201 N ORANGE BLOSSOM TRAIL CITY: ORLANDO STATE: FL ZIP: 32810 BUSINESS PHONE: 4072906000 MAIL ADDRESS: STREET 1: 5201 N ORANGE BLOSSOM CITY: ORLANDO STATE: FL ZIP: 32810 FORMER COMPANY: FORMER CONFORMED NAME: MECHTRON INTERNATIONAL CORP DATE OF NAME CHANGE: 19880128 FORMER COMPANY: FORMER CONFORMED NAME: MECHTRON GENCO CORP DATE OF NAME CHANGE: 19720411 FORMER COMPANY: FORMER CONFORMED NAME: MECHTRON CORP DATE OF NAME CHANGE: 19690909 CORRESP 1 filename1.htm Correspondence

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