AMCOL International Corporation

One North Arlington · 1500 West Shure Drive

Arlington Heights, IL 60004-7803 · USA

847-394-8730 · FAX 847-506-6199

http://www.amcol.com

January 10, 2008

Via EDGAR

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549-0306

Attention: Mr. George K. Schuler, Mining Engineer

Re: AMCOL International Corporation

Form 10-K for the Fiscal Year Ended December 31, 2006

Filed March 16, 2007

File No. 1-14447

Ladies and Gentlemen:

We received the Commission’s comment letter dated December 27, 2007 and are diligently preparing our response. As we discussed with Mr. Schuler, we are unable to respond in writing within ten (10) business days and we hereby respectfully request an extension. We plan to file our response with the Commission on or before January 31, 2008.

If you have any questions regarding these matters or require any additional information, please contact me at 847-506-6171.

Very truly yours,

/s/ Gary L. Castagna

Gary L. Castagna

Chief Financial Officer