-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, SIM/AOxbiDZdAJLAMC5Z2GxA0bSYe4YwMpGyGy7rKKZ2d36AhHi2FEzAkmud54lP bbeyetWS912gdacwc0M/vg== 0000950123-10-102567.txt : 20101227 0000950123-10-102567.hdr.sgml : 20101224 20101108171240 ACCESSION NUMBER: 0000950123-10-102567 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101108 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ANDERSONS INC CENTRAL INDEX KEY: 0000821026 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-FARM PRODUCT RAW MATERIALS [5150] IRS NUMBER: 341562374 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 480 W DUSSEL DR CITY: MAUMEE STATE: OH ZIP: 43537 BUSINESS PHONE: 4198935050 MAIL ADDRESS: STREET 1: 480 W DUSSEL DR CITY: MAUMEE STATE: OH ZIP: 43537 FORMER COMPANY: FORMER CONFORMED NAME: ANDERSONS MANAGEMENT CORP DATE OF NAME CHANGE: 19931119 CORRESP 1 filename1.htm corresp
November 8, 2010
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn:   Dana Brown
  Re:   The Andersons, Inc.
Registration Statement on Form S-3 (File No. 333-169826)
Ladies and Gentlemen:
          The Andersons, Inc. (the “Company”) hereby request acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-169826) to 2:00 p.m., Eastern time, on Wednesday, November 10, 2010, or as soon thereafter as practicable. In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended (the “Act”), the Company hereby confirms that it is aware of its obligations under the Act. In addition, the Company acknowledges that:
  •   should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
  •   the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve us from our full responsibility for the adequacy and accuracy of the disclosure in the filing;
 
  •   The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
 
  •   Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

 

 

  •   the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States;
          Please contact the undersigned as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.
             
    Sincerely,
 
            
    THE ANDERSONS, INC.
 
            
 
  By:   /s/ Naran U. Burchinow    
 
           
 
  Name:   Naran U. Burchinow    
 
  Title:   Vice President, General Counsel and    
 
      Secretary of The Andersons, Inc.    

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