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SEC Company Response from MATTHEWS INTERNATIONAL CORP (MATW) (CIK 0000063296) (MATW) — Mar 21, 2014

MATTHEWS INTERNATIONAL CORP (MATW) (CIK 0000063296)
Date: March 21, 2014 · CIK: 0000063296 · Accession: 0000063296-14-000038

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File numbers found in text: 000-09115

Date
March 21, 2014
Author
/s/ Steven F. Nicola
Form
CORRESP
Company
MATTHEWS INTERNATIONAL CORP (MATW) (CIK 0000063296)

Letter

Division of Corporate Finance Securities and Exchange Commission Filed November 27, 2013 Form 10-Q for the Period Ended December 31, 2013 Filed February 5, 2014 File Number 000-09115

Dear Mr. O’Brien:

Thank you for your review of the above referenced documents filed by Matthews International Corporation (the “Company”). The Company respectfully requests an extension of time to respond to your comments. The reasons for this request include:

·

provide time to gather the appropriate information necessary to respond to your comments;

·

provide time for a review of your comments and our responses by PricewaterhouseCoopers, the Company’s independent registered public accounting firm; and

·

the financial staff that will be involved in gathering the information for our responses will also be involved in the Company’s fiscal second quarter financial closing process.

Accordingly, the Company respectfully requests an extension of time to April 18, 2014 to respond to your comments.

Should you have any questions regarding the above matters, please contact me at 412-442-8262.

Sincerely,
/s/ Steven F. Nicola

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CORRESP
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    inquiryentension-32114.htm

March 21, 2014

Mr. Terence O’Brien

Accounting Branch Chief

Division of Corporate Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7010

Re:           Matthews International Corporation

Form 10-K for the Year Ended September 30, 2013

Filed November 27, 2013

Form 10-Q for the Period Ended December 31, 2013

Filed February 5, 2014

File Number 000-09115

Dear Mr. O’Brien:

Thank you for your review of the above referenced documents filed by Matthews International Corporation (the “Company”).  The Company respectfully requests an extension of time to respond to your comments.  The reasons for this request include:

·

provide time to gather the appropriate information necessary to respond to your comments;

·

provide time for a review of your comments and our responses by PricewaterhouseCoopers, the Company’s independent registered public accounting firm; and

·

the financial staff that will be involved in gathering the information for our responses will also be involved in the Company’s fiscal second quarter financial closing process.

Accordingly, the Company respectfully requests an extension of time to April 18, 2014 to respond to your comments.

Should you have any questions regarding the above matters, please contact me at 412-442-8262.

Sincerely,

 /s/ Steven F. Nicola

Steven F. Nicola

Chief Financial Officer