0001437749-11-000719.txt : 20110412 0001437749-11-000719.hdr.sgml : 20110412 20110208124303 ACCESSION NUMBER: 0001437749-11-000719 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: STARRETT L S CO CENTRAL INDEX KEY: 0000093676 STANDARD INDUSTRIAL CLASSIFICATION: CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420] IRS NUMBER: 041866480 STATE OF INCORPORATION: MA FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 121 CRESCENT ST CITY: ATHOL STATE: MA ZIP: 01331 BUSINESS PHONE: 978-249-3551 MAIL ADDRESS: STREET 1: 121 CRESCENT STREET CITY: ATHOL STATE: MA ZIP: 01331 CORRESP 1 filename1.htm lsstar_corr-020811.htm
 
 
 
January 31, 2011



Mr. Rufus Decker
Accounting Branch Chief
United States
Securities and Exchange Commission
Division of Corporate Finance
Washington, D. C. 20549-4631

Dear Mr. Decker;

I have received your letter dated January 25, 2011 regarding comments on L. S. Starrett’s 10K (Fiscal year ended June 26, 2010) and 10Q (fiscal period ended September 25, 2010).  I am currently in the process of completing our 10Q (fiscal period ended December 25, 2010) and will not be able to address your letter until next week.

In order to review and properly respond to your comments, I am requesting an eight business day extension to February 18, 2011 to reply.

Sincerely,
 
 
/s/ Francis J. O’Brien
Francis J. O’Brien
Treasurer and Chief Financial Officer
L. S. Starrett Company
121 Crescent Street
Athol, MA 01331
(978) 249-3551