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SEC Company Response from KAYDON CORP (CIK 0000740694) — Jan 19, 2005

KAYDON CORP (CIK 0000740694)
Date: Jan. 19, 2005 · CIK: 0000740694 · Accession: 0000950124-05-000258

AI Filing Summary & Sentiment

File numbers found in text: 333-121906

Date
January 19, 2005
Author
KAYDON CORPORATION
Form
CORRESP
Company
KAYDON CORP (CIK 0000740694)

Letter

VIA EDGAR AND FAX Securities and Exchange Commission Attention: Lesli Sheppard, Esq. Re: Kaydon Corporation Registration Statement on Form S-3 Registration No. 333-121906

Dear Ms. Sheppard:

We refer to the Registration Statement on Form S-3 (Registration Statement No. 333-121906) of Kaydon Corporation, a Delaware corporation (the “Company”), filed with the Securities and Exchange Commission on January 7, 2005, as amended.

The Company hereby requests acceleration of the effectiveness date of the Registration Statement so that it may become effective at 12:00 noon on Wednesday, January 19, 2005, or as soon thereafter as practicable.

The Company acknowledges that (a) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing, (b) the action of the Commission or the staff, acting pursuant to delegate authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosures in the filing, and (c) the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions regarding the foregoing, please call Brendan J. Cahill of Dykema Gossett PLLC at (248) 203-0721 or Paul Rentenbach at (313) 568-6973.

Sincerely,
KAYDON CORPORATION

Show Raw Text
CORRESP
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corresp

KAYDON CORPORATION

315 East Eisenhower Parkway, Suite 300

Ann Arbor, Michigan 48108

January 19, 2005

VIA EDGAR AND FAX

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Attention: Lesli Sheppard, Esq.

    Re:

    Kaydon Corporation

Registration Statement on Form S-3

Registration No. 333-121906

Dear Ms. Sheppard:

     We refer to the Registration Statement on Form S-3 (Registration Statement No. 333-121906) of
Kaydon Corporation, a Delaware corporation (the “Company”), filed with the Securities and Exchange
Commission on January 7, 2005, as amended.

     The Company hereby requests acceleration of the effectiveness date of the Registration
Statement so that it may become effective at 12:00 noon on
Wednesday, January 19, 2005, or as soon
thereafter as practicable.

     The
Company acknowledges that (a) should the Commission or the
staff, acting pursuant to delegated authority, declare the filing
effective, it does not foreclose the Commission from taking any action
with respect to the filing, (b) the action of the Commission or
the staff, acting pursuant to delegate authority, in declaring the
filing effective, does not relieve the Company from its full
responsibility for the adequacy and accuracy of the disclosures in the
filing, and (c) the Company may not assert this action as a
defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.

     If you have any questions regarding the foregoing, please call Brendan J. Cahill of Dykema
Gossett PLLC at (248) 203-0721 or Paul Rentenbach at (313) 568-6973.

Sincerely,

KAYDON CORPORATION

/s/  Peter C. DeChants

    By:

    Peter C. DeChants

Vice President