TOR - Tandy Letter (Response to SEC Comment Letter)

-----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, HhKOvGGmVcwDa00Th1+7e3zk+D1Zf5tya8pkrswVq/aRDNPadXEkU5v5WbOJ/rVk WiS8MtFhSpWB36bDWyYPrg== 0000842295-10-000005.txt : 20100311 0000842295-10-000005.hdr.sgml : 20100311 20100121102108 ACCESSION NUMBER: 0000842295-10-000005 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100121 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TOR MINERALS INTERNATIONAL INC CENTRAL INDEX KEY: 0000842295 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL INORGANIC CHEMICALS [2810] IRS NUMBER: 742081929 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 722 BURLESON CITY: CORPUS CHRISTI STATE: TX ZIP: 78402 BUSINESS PHONE: 3618825175 MAIL ADDRESS: STREET 1: 722 BURLESON CITY: CORPUS CHRISTI STATE: TX ZIP: 78402 FORMER COMPANY: FORMER CONFORMED NAME: HITOX CORPORATION OF AMERICA DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm TOR - Tandy Letter (Response to SEC Comment Letter)

TOR Minerals International, Inc.
722 Burleson Street Corpus Christi, Texas 78402	www.torminerals.com brussell@torminerals.com	Phone: 361-883-5591, Ext 43 Fax 361-883-7619

January 21, 2010

United States Securities and Exchange Commission VIA EDGAR
101 F Street, NE
Washington, DC 20549

Attention: John Cash, Accounting Branch Chief
Dale Welcome, Staff Accountant

Re:	TOR Minerals International, Inc. (the "Company")
	Form 10-K for the Fiscal Year Ended December 31, 2008
	Form 10-Q for the Fiscal Quarter Ended March 31, 2009
	Form 10-Q for the Fiscal Quarter Ended June 30, 2009
	File No. 000-17321

Ladies and Gentlemen:

In connection with the Company's response, dated December 4, 2009, to the comments of the Commission's staff (the "Staff") as set forth in the letter of John Cash, Accounting Branch Chief, dated August 14, 2009 (the "Comment Letter"), the Company acknowledges:

the Company is responsible for the adequacy and accuracy of the disclosure in its filings;
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 staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

TOR MINERALS INTERNATIONAL, INC.

By:	*/s/ Barbara Russell*
	Barbara Russell Acting CFO

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