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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Gvy+mna/doKymyCJv9M7pUkWlPzA/vzp02v9Bk3KVDbi+yxTioLhcxNlW/ZUIxZw
 PKol/q/tMpZ/R26HOnY85g==

<SEC-DOCUMENT>9999999995-09-000690.txt : 20090324
<SEC-HEADER>9999999995-09-000690.hdr.sgml : 20090324
<ACCEPTANCE-DATETIME>20090324001510
ACCESSION NUMBER:		9999999995-09-000690
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090323
DATE AS OF CHANGE:		20090324
EFFECTIVENESS DATE:		20090323

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GORDON & CO
		CENTRAL INDEX KEY:			0000732862
		STANDARD INDUSTRIAL CLASSIFICATION:	FINANCE SERVICES [6199]
		IRS NUMBER:				042106089
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-136517
		FILM NUMBER:		09700083

	BUSINESS ADDRESS:	
		STREET 1:		63 PLEASANT STREET
		STREET 2:		SUITE 200
		CITY:			WATERTOWN
		STATE:			MA
		ZIP:			02472
		BUSINESS PHONE:		6179247997

	MAIL ADDRESS:	
		STREET 1:		63 PLEASANT ST
		STREET 2:		STE 200
		CITY:			WATERTOWN
		STATE:			MA
		ZIP:			02472
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2009-03-23</finalEffectivenessDispDate>
        <accessionNumber>0000732862-09-000002</accessionNumber>
        <submissionType>POS AM</submissionType>
        <filer>
            <cik>0000732862</cik>
            <entityName>GORDON &amp; CO</entityName>
            <fileNumber>333-136517</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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