3501 County Road 6 East
	Elkhart, IN 46514
	(574) 535-1125
	(574) 217-0358 (Fax)

December 27, 2016

Via EDGAR

Ms. Melissa Raminpour

Branch Chief

Office of Transportation and Leisure

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street N.E. -- Mail Stop 3561

Washington D.C. 20549

Re: Drew Industries Incorporated

File No. 001-13646

Form 10-K for the Year Ended December 31, 2015

Form 10-Q for the Quarter Ended September 30, 2016

Form 8-K furnished November 23, 2016

Dear Ms. Raminpour:

Reference is made to your letter dated December 15, 2016 regarding the Staff’s comments with respect to the above-referenced reports of Drew Industries Incorporated (the “Company”).

We note your letter requested a response from the Company within 10 business days, or by December 30, 2016. Per telephone conversation with Ms. Heather Clark on December 27, 2016, in light of the holidays the Company has requested an additional 10 business days to prepare its response to each of the comments in your letter. As such, the Company anticipates submitting its response by January 16, 2017.

If you have any questions or wish to further discuss the timing of the Company’s response, please contact the undersigned at (574) 312-6978, or Robert A. Kuhns, the Company’s Chief Legal Officer at (574) 312-7499.

Sincerely,

/s/Brian M. Hall

Brian M. Hall

Chief Financial Officer

Website: www.drewindustries.com

drew@drewindustries.com