-----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, Hdriae9M/PPmGZorNNTHOd/TniogubSNlSLUn1Npr2ytLrdU0Kx+bXIspQcBnDjW vD7ibENr+9pSCJksS73xiA== 0001005794-08-000042.txt : 20080421 0001005794-08-000042.hdr.sgml : 20080421 20080211170515 ACCESSION NUMBER: 0001005794-08-000042 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080211 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NN INC CENTRAL INDEX KEY: 0000918541 STANDARD INDUSTRIAL CLASSIFICATION: BALL & ROLLER BEARINGS [3562] IRS NUMBER: 621096725 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2000 WATERS EDGE DR CITY: JOHNSON CITY STATE: TN ZIP: 37604 BUSINESS PHONE: 4237439151 MAIL ADDRESS: STREET 1: 2000 WATERS EDGE DR CITY: JOHNSON CITY STATE: TN ZIP: 37604 FORMER COMPANY: FORMER CONFORMED NAME: NN BALL & ROLLER INC DATE OF NAME CHANGE: 19940203 CORRESP 1 filename1.htm nncorresp021108.htm
BAKER
DONELSON
BEARMAN, CALDWELL
& BERKOWITZ, PC
WACHOVIA TOWER
420 TWENTIETH STREET NORTH
SUITE 1600
BIRMINGHAM, ALABAMA 35203
PHONE:  205.328.0480
fax:  205.322.8007
www.bakerdonelson.com 


Irene Graves
Direct Dial: 205.250.8314
Direct Fax: 205.488.3714
E-Mail Address: igraves@bakerdonelson.com



February 11, 2008




Mr. Terence O'Brien
Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 7010
100 F Street, N.E.
Washington, D.C.  20549

 
Re:
NN, Inc.
 
Form 10-K for the Fiscal Year Ended December 31, 2006
 
Filed March 16, 2007
 
Form 10-Q for the Fiscal Quarter Ended September 30, 2007
 
Filed November 9, 2007
 
File No. 000-23486

Ladies and Gentlemen:
 
Pursuant to your discussion with James H. Dorton last week, NN, Inc. (the "Company") hereby requests an additional ten (10) business days in which to respond to the the comments received from the Staff of the Securities and Exchange Commission by letter dated November 28, 2007.  Please do not hesitate to contact the undersigned if you have any questions or comments relating to this correspondence.
 


                Very truly yours,
 
                                                            /s/ Irene Graves
                                        Irene Graves



cc:            James H. Dorton

 
 


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