SEC Comment Letter for AZZ INC (AZZ) (CIK 0000008947) (AZZ) — Apr 9, 2009

AZZ INC (AZZ) (CIK 0000008947)
Date: April 9, 2009 · CIK: 0000008947 · Accession: 0000000000-09-018670

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File numbers found in text: 001-2777

Date

February 27, 2008

Author

Larry Spirgel

Form

UPLOAD

Company

AZZ INC (AZZ) (CIK 0000008947)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3720 A p r i l 9 , 2 0 0 9 Via U.S. Mail and Fax Mr. David H. Dingus Principal Executive Officer AZZ, Inc. University Centre I, Suite 200 1300 South University Drive Fort Worth, Texas 76107

RE: AZZ, Inc. Form 10-K for the fiscal ye ar ended February 27, 2008 Filed May 12, 2008 and Forms 10-Q for the quarters ended November 30, 2008 Filed January 9, 2009 File No. 001-2777

Dear Mr. Dingus: We have completed our review of your Form 10-K and related filings and do not , at this time, have any further comments. S i n c e r e l y , L a r r y S p i r g e l A s s i s t a n t D i r e c t o r

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3720

        A p r i l  9 ,  2 0 0 9
Via U.S. Mail and Fax

  Mr. David H. Dingus
Principal Executive Officer
AZZ, Inc.
University Centre I, Suite 200
1300 South University Drive
Fort Worth, Texas   76107

 RE: AZZ, Inc.
Form 10-K for the fiscal ye ar ended February 27, 2008
  Filed May 12, 2008 and
  Forms 10-Q for the quarters  ended November 30, 2008
  Filed January 9, 2009
File No. 001-2777

Dear Mr. Dingus:   We have completed our review of your Form 10-K and related filings and do not , at this time, have
any further comments.             S i n c e r e l y ,                                     L a r r y  S p i r g e l          A s s i s t a n t  D i r e c t o r

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