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SEC Comment Letter for ALBANY INTERNATIONAL (AIN) — Jan 29, 2014

ALBANY INTERNATIONAL CORP /DE/ (AIN) (CIK 0000819793)
Date: Jan. 29, 2014 · CIK: 0000819793 · Accession: 0000000000-14-004597

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-10026

Date
January 29, 2014
Author
/s/ Lilyanna L. Peyser for
Form
UPLOAD
Company
ALBANY INTERNATIONAL CORP /DE/ (AIN) (CIK 0000819793)

Letter

January 29, 2014 Via E -mail John B. Cozzolino Chief Financial Officer Albany International, Corp. 216 Airport Drive Rochester, NH 03867

Re: Albany International, Corp. Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed March 1, 2013 Definitive Proxy Statement on Schedule 14A Filed April 2, 2013 File No. 001-10026

Dear Mr. Cozzolino :

We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any pers on under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 an d all applicable rules require.

Sincerely,
/s/ Lilyanna L. Peyser for

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January 29, 2014

Via E -mail
John B. Cozzolino
Chief Financial Officer
Albany International, Corp.
216 Airport Drive
Rochester, NH 03867

Re: Albany International, Corp.
Form 10 -K for  the Fiscal Year Ended December 31, 2012
Filed March 1, 2013
Definitive Proxy Statement on Schedule 14A
Filed April 2, 2013
File No.  001-10026

Dear Mr. Cozzolino :

We have completed our review of your filings .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any pers on under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 an d all applicable rules require.

Sincerely,

 /s/ Lilyanna L. Peyser for

Mara L. Ransom
Assistant Director