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 22^nd, 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