b01078_cor.htm
McDermott Will & Emery LLP
28 State Street
Boston, Massachusetts 02109-1775
Office: 617/535-4034
Facsimile: 617/535-380
December 3, 2010
VIA EDGAR
Rufus Decker, Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549-0405
Re:
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Comment Letter Dated
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November 29, 2010 Regarding
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Barnes Group Inc.
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Form 10-K for the fiscal year ended December 31, 2009
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Form 10-Q for the period ended September 30, 2010
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File No. 1-4801
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Dear Mr. Decker:
This to confirm on behalf of Barnes Group Inc. (the "Company") that the Company intends to respond to the comment letter by response letter filed on EDGAR as soon as practicable and not later than December 22, 2010, as discussed with your colleague Nudrat Salik in a telephone conversation today.
Very truly yours,
/s/ David A. Cifrino, P.C.
cc:
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Nudrat Salik, SEC
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Marian Acker, Barnes Group Inc.
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Claudia S. Toussaint, Barnes Group Inc.
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