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SEC Comment Letter for ALBANY INTERNATIONAL (AIN) — Apr 16, 2010

ALBANY INTERNATIONAL CORP /DE/ (AIN) (CIK 0000819793)
Date: April 16, 2010 · CIK: 0000819793 · Accession: 0000000000-10-020894

Financial Reporting Regulatory Compliance Business Model Clarity

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File numbers found in text: 001-10026

Date
April 16, 2010
Author
H. Christopher Owings
Form
UPLOAD
Company
ALBANY INTERNATIONAL CORP /DE/ (AIN) (CIK 0000819793)

Letter

Mail Stop 3561 April 16, 2010 By Facsimile and U.S. Mail Mr. Michael Burke Senior Vice President & Chief Financial Officer Albany International Corp. 1373 Broadway Albany, New York 12204 Re: Albany International Corp. Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2008 Filed March 2, 2009 Definitive Proxy Statement on Schedule 14A Filed April 14, 2009 Quarterly Report on Form 10-Q for the Fiscal Period Ended March 31, 2009 Filed May 8, 2009 Quarterly Report on Form 10-Q for the Fiscal Period Ended June 30, 2009 Filed August 7, 2009 Quarterly Report on Form 10-Q for the Fiscal Period Ended September 30, 2009 Filed November 6, 2009 File No. 001-10026

Dear Mr. Burke: We have completed our review of your Annual Report on Form 10-K for the fiscal year ended December 31, 2008 and relate d filings and have no further comments at this time. Sincerely,

H. Christopher Owings Assistant Director

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Mail Stop 3561         April 16, 2010  By Facsimile and U.S. Mail

 Mr. Michael Burke Senior Vice President & Chief Financial Officer

Albany International Corp. 1373 Broadway Albany, New York 12204
Re: Albany International Corp.
Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2008
Filed March 2, 2009 Definitive Proxy Statement on Schedule 14A Filed April 14, 2009 Quarterly Report on Form 10-Q for the Fiscal Period Ended March 31, 2009
Filed May 8, 2009 Quarterly Report on Form 10-Q for the Fiscal Period Ended June 30, 2009
Filed August 7, 2009 Quarterly Report on Form 10-Q for the Fiscal Period Ended September 30, 2009
Filed November 6, 2009
File No. 001-10026

Dear Mr. Burke:
  We have completed our review of your Annual Report on Form 10-K for the
fiscal year ended December 31, 2008 and relate d filings and have no further comments at
this time.
Sincerely,

H. Christopher Owings Assistant Director