scx20140602_corresp.htm

0001437749-14-010421.txt : 20140728 0001437749-14-010421.hdr.sgml : 20140728 20140602120704 ACCESSION NUMBER: 0001437749-14-010421 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140602 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 scx20140602_corresp.htm

June 2, 2014

Mr. Terrance O’Brien

Accounting Branch Chief

U. S. Securities and Exchange Commission

Division of Corporate Finance

Washington, D. C. 20549

Dear Mr. O’Brien:

I have received your letter dated May 16, 2014 regarding comments on L. S. Starrett’s 10K (Fiscal year-ended June 30, 2013). I am requesting a ten day extension to June 12, 2014 due to conflicts in schedules of key respondents.

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