SEC Comment Letter for ALBANY INTERNATIONAL (AIN) — Jan 7, 2009
ALBANY INTERNATIONAL CORP /DE/ (AIN) (CIK 0000819793)
Date: Jan. 7, 2009 · CIK: 0000819793 · Accession: 0000000000-09-000880
AI Filing Summary & Sentiment
Reasoning
Referenced dates: November 11, 2008, October 14, 2008
Letter
Mail Stop 3561 January 7, 2009 Michael C. Nahl Executive Vice President and Chief Financial Officer Albany International Corp. 1373 Broadway Albany, NY 12204 Re: Albany International Corp. Form 10-K for Fiscal Year Ended December 31, 2007 Filed February 29, 2008 Definitive Proxy Statement on Schedule 14A Filed March 26, 2008 File No. 1-10026
Dear Mr. Nahl: We have reviewed your letter dated November 11, 2008 and have the following comment. Please feel free to call us at the telephone numbers listed at the end of this letter. Definitive Proxy Statement on Schedule 14A
Benchmarking and Use of Consultant, page 22
1. We note your response to comment 11 of our letter dated October 14, 2008. In future filings, please state in your disclo sure, if true, that the specific survey participants were not identified to the Co mpensation Committee. If in the future the participants were to be identified to the Committee, then you would need to identify them.
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Michael C. Nahl Albany International Corp. January 7, 2009 Page 2 You may contact Yong Kim, Staff Accountant, at (202) 551-3323 or in her absence Jennifer Thompson, Accounting Bran ch Chief, at (202) 551-3737 if you have questions regarding comments on the financial statements and related matters. Please contact Alexandra M. Ledbetter, Staff Atto rney, at (202) 551-3317 or Ellie Bavaria, Special Counsel, at (202) 551-3238 or me at (202) 551-3720 with any other questions. S i n c e r e l y , H. Christopher Owings A s s i s t a n t D i r e c t o r cc: David I. Gottlieb, Esq. Cleary Gottlieb St een & Hamilton LLP Facsimile No. (212) 225-3999
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Mail Stop 3561 January 7, 2009 Michael C. Nahl Executive Vice President and Chief Financial Officer Albany International Corp. 1373 Broadway Albany, NY 12204 Re: Albany International Corp. Form 10-K for Fiscal Year Ended December 31, 2007 Filed February 29, 2008 Definitive Proxy Statement on Schedule 14A Filed March 26, 2008 File No. 1-10026 Dear Mr. Nahl: We have reviewed your letter dated November 11, 2008 and have the following comment. Please feel free to call us at the telephone numbers listed at the end of this letter. Definitive Proxy Statement on Schedule 14A Benchmarking and Use of Consultant, page 22 1. We note your response to comment 11 of our letter dated October 14, 2008. In future filings, please state in your disclo sure, if true, that the specific survey participants were not identified to the Co mpensation Committee. If in the future the participants were to be identified to the Committee, then you would need to identify them. * * * Michael C. Nahl Albany International Corp. January 7, 2009 Page 2 You may contact Yong Kim, Staff Accountant, at (202) 551-3323 or in her absence Jennifer Thompson, Accounting Bran ch Chief, at (202) 551-3737 if you have questions regarding comments on the financial statements and related matters. Please contact Alexandra M. Ledbetter, Staff Atto rney, at (202) 551-3317 or Ellie Bavaria, Special Counsel, at (202) 551-3238 or me at (202) 551-3720 with any other questions. S i n c e r e l y , H. Christopher Owings A s s i s t a n t D i r e c t o r cc: David I. Gottlieb, Esq. Cleary Gottlieb St een & Hamilton LLP Facsimile No. (212) 225-3999