CORRESP 1 filename1.txt [AMCOL Letterhead] January 13, 2006 Via EDGAR --------- Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549-0306 Attention: Ms. April Sifford, Branch Chief Re: AMCOL International Corporation Form 10-K for the Fiscal Year Ended December 31, 2004 Filed March 31, 2005 Form 10-K/A for the Fiscal Year Ended December 31, 2004 Filed April 29, 2005 Form 10-Q for the Fiscal Quarter Ended June 30, 2005 Filed August 1, 2005 (collectively, the "Filings") File No. 001-14447 Ladies and Gentlemen: Pursuant to our discussions with Ryan Milne on Friday, January 13, 2006, we hereby advise you that AMCOL International Corporation intends to submit its response to the Commission's comment letter dated December 29, 2005 during the week of January 23, 2006. 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 Senior Vice President, Chief Financial Officer and Principal Accounting Officer