SEC Company Response from DUCOMMUN (DCO) — Jul 30, 2010
DUCOMMUN INC /DE/
Date: July 30, 2010 · CIK: 0000030305 · Accession: 0001193125-10-172145
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File numbers found in text: 333-167021
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CORRESP 1 filename1.htm Acceleration Request Ducommun Incorporated 23301 Wilmington Avenue Carson, California 90745 (310) 513-7200 July 30, 2010 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attn.: Sonia Bednarowski Re: Ducommun Incorporated Registration Statement on Form S-3 (File No. 333-167021) Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Ducommun Incorporated, a Delaware corporation (the “Company”), respectfully requests that the effective time of the above referenced Registration Statement on Form S-3 filed by the Company (the “Registration Statement”) be accelerated to 5:00 p.m., Eastern Daylight Time, on August 3, 2010, or as soon thereafter as practicable. The Company hereby acknowledges that: • should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and • the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. [Signature Page Follows.] Very truly yours, Ducommun Incorporated By: /s/ James S. Heiser James S. Heiser Vice President, General Counsel and Secretary cc: Dhiya El-Saden, Gibson, Dunn & Crutcher LLP