SEC Comment Letter 0000000000-23-000006 to KAMAN Corp (CIK 0000054381)
KAMAN Corp (CIK 0000054381)
Date: Jan. 3, 2023 · CIK: 0000054381 · Accession: 0000000000-23-000006
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File numbers found in text: 001-35419
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United States securities and exchange commission logo
January 3, 2023
James G. Coogan
Chief Financial Officer
Kaman Corporation
1332 Blue Hills Avenue
Bloomfield, Connecticut 06002
Re:Kaman Corporation
Form 10-K for the Year Ended December 31, 2021
Filed February 24, 2022
File No. 001-35419
Dear James G. Coogan:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing