SEC Comment Letter for DUCOMMUN (DCO) — Jan 20, 2012

DUCOMMUN INC /DE/
Date: Jan. 20, 2012 · CIK: 0000030305 · Accession: 0000000000-12-003266

View on Edgar

AI Filing Summary & Sentiment

File numbers found in text: 001-08174

Date

January 20, 2012

Author

/s/ Max A. Webb

Form

UPLOAD

Company

DUCOMMUN INC /DE/

Letter

January 20, 2012 Via E-mail James S. Heiser Vice President, General Counsel and Secretary Ducommun Incorporated 23301 Wilmington Avenue Carson, CA 90745-6209 Re: Ducommun Incorporated Form 10-K for the fiscal year ended December 31, 2010 Filed February 22, 2011 Form 10-Q for the quarter ended July 2, 2011 Filed August 9, 2011 File No. 001-08174

Dear Mr. Heiser: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Max A. Webb
Max A. Webb Assistant Director
cc: Dhiya El-Saden Gibson, Dunn & Crutcher LLP

Show Raw Text

January 20, 2012
 Via E-mail

James S. Heiser  Vice President, General Counsel and Secretary
Ducommun Incorporated  23301 Wilmington Avenue  Carson, CA 90745-6209
Re: Ducommun Incorporated
  Form 10-K for the fiscal year ended December 31, 2010   Filed February 22, 2011   Form 10-Q for the quarter ended July 2, 2011   Filed August 9, 2011   File No. 001-08174

Dear Mr. Heiser:
We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
  /s/ Max A. Webb
Max A. Webb Assistant Director
 cc: Dhiya El-Saden  Gibson, Dunn & Crutcher LLP

SecProbe.io