-----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, T3fnDvmnzOZnNU4jS3FLOpx8w78qVfnUksbhApG+5J9rmKhkyEhKTNfKmdFxfAPX SLioku7Crz/3PGUAq2n0AQ== 0001104659-09-005309.txt : 20090330 0001104659-09-005309.hdr.sgml : 20090330 20090130140839 ACCESSION NUMBER: 0001104659-09-005309 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20090130 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WALTER INDUSTRIES INC /NEW/ CENTRAL INDEX KEY: 0000837173 STANDARD INDUSTRIAL CLASSIFICATION: BITUMINOUS COAL & LIGNITE MINING [1220] IRS NUMBER: 133429953 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4211 W. BOY SCOUT BLVD. CITY: TAMPA STATE: FL ZIP: 33607 BUSINESS PHONE: 8138714811 MAIL ADDRESS: STREET 1: 4211 W. BOY SCOUT BLVD. STREET 2: 4211 W. BOY SCOUT BLVD. CITY: TAMPA STATE: FL ZIP: 33607 FORMER COMPANY: FORMER CONFORMED NAME: HILLSBOROUGH HOLDINGS CORP DATE OF NAME CHANGE: 19910814 CORRESP 1 filename1.htm

		VICTOR P. PATRICK
January 30, 2009		Vice Chairman, CFO
		and General Counsel

Via Edgar

James Giugliano, Staff Accountant

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.
Washington, D.C. 20549-7010

Re:		Walter Industries, Inc.
		Form 10-K for Fiscal Year Ended December 31, 2007
		Filed March 7, 2008
		Form 10-Q for Fiscal Quarter Ended June 30, 2008
		Filed August 8, 2008
		Response Letter dated October 31, 2008
		File No. 001-13711

Dear Mr. Giugliano:

This will confirm that we are in receipt of the Staff’s comment letter dated January 16, 2009, regarding the Company’s Form 10-K for the year ended December 31, 2007, the Company’s Form 10-Q for the quarter ended June 30, 2008, and the Company’s response letter dated October 31, 2008, with our response requested within 10 business days.

In order to review our response fully with our independent auditors and our Audit Committee, the Company plans to submit its formal responses to the Staff’s comments on or before February 13, 2009. We appreciate your consideration in this regard.

	Sincerely,

	/s/ Victor P. Patrick

VPP:jm

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