-----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, C2uLvE9bvOtFAI/OrFcTCs1b7x/EAR9LVqa1ckTqVyigHtORBWEWdKLjiPMUyKGJ 6Fve/nyOb3bj9pzStPdkjg== 0000866706-10-000014.txt : 20100611 0000866706-10-000014.hdr.sgml : 20100611 20100421155710 ACCESSION NUMBER: 0000866706-10-000014 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100421 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ESCO TECHNOLOGIES INC CENTRAL INDEX KEY: 0000866706 STANDARD INDUSTRIAL CLASSIFICATION: COMMUNICATIONS EQUIPMENT, NEC [3669] IRS NUMBER: 431554045 STATE OF INCORPORATION: MO FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9900 A CLAYTON RD CITY: ST LOUIS STATE: MO ZIP: 63124 BUSINESS PHONE: 3142137200 MAIL ADDRESS: STREET 1: 9900 A CLAYTON RD CITY: ST LOUIS STATE: MO ZIP: 63124 FORMER COMPANY: FORMER CONFORMED NAME: ESCO ELECTRONICS CORP DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm escocorrespon21apr10.htm

 
 
 

 

April 21, 2010

Ms. Kathleen Krebs
Special Counsel
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549

RE:           ESCO Technologies Inc.
File No. 1-10596
Form 10-K for the Fiscal Year Ended September 30, 2009
Filed November 30, 2009

Dear Ms. Krebs:

The attachment to this letter sets forth the response of ESCO Technologies Inc. to the comment letter of the Division of Corporation Finance of the Securities and Exchange Commission dated April 15, 2010, with respect to the above referenced filing.  We have duplicated the comment set forth in the comment letter in the attachment and have provided our response.

If you have any questions or if you require additional information, please do not hesitate to contact me at 314-213-7246.

Sincerely,

/s/ Gary E. Muenster
Gary E. Muenster
Executive Vice President
and Chief Financial Officer
ESCO Technologies Inc.
9900A Clayton Road
St. Louis, MO  63124


 
 
 

Compensation Consultant and Market Checking, page 9 of the Proxy Statement (comment #1):

We note your response to comment seven in our letter dated March 4, 2010, and are unable to agree that the composite surveys do not need to be disclosed.  As previously stated, Item 402 of Regulation S-K requires you to identify the component companies used for benchmarking purposes.  As you are using these surveys for benchmarking purposes, you must identify each company included in the surveys by name, regardless of the size of the benchmarking list.  Please confirm that you will identify all companies used for benchmarking purposes in future filings.


Response
We confirm we will identify all the component companies used for benchmarking purposes in future filings.





 
 
 

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