SEC Comment Letter for DUCOMMUN (DCO) — Jan 18, 2008

DUCOMMUN INC /DE/
Date: Jan. 18, 2008 · CIK: 0000030305 · Accession: 0000000000-08-003384

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Date

January 18, 2008

Author

Not clearly detected

Form

UPLOAD

Company

DUCOMMUN INC /DE/

Letter

Mail Stop 3561 January 18, 2008 Via Fax & U.S. Mail Mr. Joseph C. Berenato President and Chief Executive Officer DUCOMMUN INCORPORATED 23301 Wilmington Avenue Carson, California 90745-6209

Re: Ducommun Incorporated Form 10-K for the year ended December 31, 2006 File No. 1-08174

Dear Mr. Berenato: We have completed our review of your Form 10-K and have no further comments at this time. Sincerely,

David R. Humphrey Branch Chief

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Mail Stop 3561         January 18, 2008  Via Fax & U.S. Mail

 Mr. Joseph C. Berenato   President and Chief Executive Officer DUCOMMUN INCORPORATED 23301 Wilmington Avenue Carson, California  90745-6209

Re: Ducommun Incorporated
 Form 10-K for the year ended December 31, 2006
File No. 1-08174

Dear Mr. Berenato:   We have completed our review of your Form 10-K and have no further comments at this time.
Sincerely,

David R. Humphrey Branch Chief

SecProbe.io