-----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, FMCvRZgDfMez2sIvnforwQU1lXsByhxoudkH8rhQeYODGFIhkRmHW0RwDOVO5Ke4 3FkVmaJnE1GZowNdkjEwbQ== 0000950123-05-012633.txt : 20061002 0000950123-05-012633.hdr.sgml : 20061002 20051026203439 ACCESSION NUMBER: 0000950123-05-012633 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051026 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN STANDARD INC CENTRAL INDEX KEY: 0000005850 STANDARD INDUSTRIAL CLASSIFICATION: AIR COND & WARM AIR HEATING EQUIP & COMM & INDL REFRIG EQUIP [3585] IRS NUMBER: 250900465 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CENTENNIAL AVE STREET 2: P O BOX 6820 CITY: PISCATAWAY STATE: NJ ZIP: 08855-6820 BUSINESS PHONE: 9089806000 MAIL ADDRESS: STREET 1: 1114 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10036-7776 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN RADIATOR & STANDARD SANITARY CO DATE OF NAME CHANGE: 19670620 FILER: COMPANY DATA: COMPANY CONFORMED NAME: American Standard International Inc. CENTRAL INDEX KEY: 0001326929 IRS NUMBER: 136195374 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CENTENNIAL AVENUE CITY: PISCATAWAY STATE: NJ ZIP: 08855 BUSINESS PHONE: 732-980-6000 MAIL ADDRESS: STREET 1: ONE CENTENNIAL AVENUE CITY: PISCATAWAY STATE: NJ ZIP: 08855 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN STANDARD COMPANIES INC CENTRAL INDEX KEY: 0000836102 STANDARD INDUSTRIAL CLASSIFICATION: AIR COND & WARM AIR HEATING EQUIP & COMM & INDL REFRIG EQUIP [3585] IRS NUMBER: 133465896 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CENTENNIAL AVENUE STREET 2: P O BOX 6820 CITY: PISCATAWAY STATE: NJ ZIP: 08855-6820 BUSINESS PHONE: 7329806000 MAIL ADDRESS: STREET 1: ONE CENTENNIAL AVENUE STREET 2: P O BOX 6820 CITY: PISCATAWAY STATE: NJ ZIP: 08855-6820 FORMER COMPANY: FORMER CONFORMED NAME: ASI HOLDING CORP DATE OF NAME CHANGE: 19941114 CORRESP 1 filename1.htm LETTER TO THE S.E.C.
 

October 26, 2004

VIA FACSIMILE

Pamela A. Long, Esq.
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549

Re:   American Standard Inc., American Standard Companies Inc., American Standard International Inc.
Form S-4 Registration Statement (Registration No. 333-124857) (the “Registration Statement”)
Request for Acceleration of Effectiveness under Rule 461

Dear Ms. Long:

American Standard Inc., American Standard Companies Inc. and American Standard International Inc. (collectively, the “Companies”) hereby request that the effective date of the Registration Statement be accelerated so that it will be declared effective on Thursday, October 27, 2004, or as soon thereafter as possible.

In response to the comments of the Staff of the Securities and Exchange Commission (the “Staff”) commenting on the above-referenced Registration Statement, the Form 10-K for the period ended December 31, 2004 and the Form 10-Q for the period ended March 31, 2005 (hereafter, the “Documents”), the Companies hereby acknowledge that:

•   Should the Securities and Exchange Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Securities and Exchange Commission from taking any action with respect to the filing;
•   The action of the Securities and Exchange Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Companies from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•   the Companies may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Securities and Exchange Commission or any person under the federal securities laws of the United States.

Sincerely,

AMERICAN STANDARD COMPANIES, INC.

By: /s/ Mary Beth Gustafsson
Name: Mary Beth Gustafsson
Title:   Senior Vice President, General Counsel and Secretary

 

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