SEC Comment Letter for BARNES GROUP INC (B) (CIK 0000009984) — Oct 14, 2005
BARNES GROUP INC (B) (CIK 0000009984)
Date: Oct. 14, 2005 · CIK: 0000009984 · Accession: 0000000000-05-052606
AI Filing Summary & Sentiment
Letter
Mail Stop 7010 October 14, 2005 Mr. William C. Denninger Senior Vice President, Finance and Chief Financial Officer, Barnes Group Inc. 123 Main Street Bristol, Connecticut 06011-0489
RE: Form 10-K for fiscal year ended December 31, 2004 Forms 10-Q for the periods ended March 31 and June 30, Form 8-K filed and dated July 25, 2005 File No. 1-4801
Dear Mr. Denninger:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Scott Watkinson, Staff Accountant, at (202) 551-3741 or, in his absence, to the undersigned at (202) 551- 3769.
Sincerely,
Rufus Decker
Accounting Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
October 14, 2005
Mr. William C. Denninger
Senior Vice President, Finance and
Chief Financial Officer, Barnes Group Inc.
123 Main Street
Bristol, Connecticut 06011-0489
RE: Form 10-K for fiscal year ended December 31, 2004
Forms 10-Q for the periods ended March 31 and June 30,
2005
Form 8-K filed and dated July 25, 2005
File No. 1-4801
Dear Mr. Denninger:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Scott Watkinson, Staff Accountant,
at
(202) 551-3741 or, in his absence, to the undersigned at (202)
551-
3769.
Sincerely,
Rufus Decker
Accounting Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
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