SEC Comment Letter for AZZ INC (AZZ) (CIK 0000008947) (AZZ) — Sep 10, 2009
AZZ INC (AZZ) (CIK 0000008947)
Date: Sept. 10, 2009 · CIK: 0000008947 · Accession: 0000000000-09-050051
AI Filing Summary & Sentiment
File numbers found in text: 001-12777
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3720
September 10, 2009
Mr. David H. Dingus Principal Executive Officer AZZ incorporated One Museum Place, Suite 500 3100 West Seventh Street
Fort Worth, TX 76107
RE: AZZ incorporated
Form 10-K for the fiscal year ended February 28, 2009
and Document Incorporated by Reference Filed May 12, 2009 File No. 001-12777
Dear Mr. Dingus:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time. S i n c e r e l y , / s / J a y K n i g h t f o r R o b e r t B a r t e l m e s Senior Financial Analyst cc: By facsimile to (817) 878-9709
F. Richard Bernasek (Kelly Hart & Hallman LLP)