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SEC Company Response from ESCO TECHNOLOGIES INC (ESE) (CIK 0000866706) (ESE) — Feb 6, 2006

ESCO TECHNOLOGIES INC (ESE) (CIK 0000866706)
Date: Feb. 6, 2006 · CIK: 0000866706 · Accession: 0000866706-06-000020

Financial Reporting Regulatory Compliance Related Party / Governance

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Referenced dates: February 2, 2006

Date
February 6, 2006
Author
and Chief Financial Officer
Form
CORRESP
Company
ESCO TECHNOLOGIES INC (ESE) (CIK 0000866706)

Letter

ESCO Technologies Inc. 9900A Clayton Road St. Louis, Mo 63124-1186 314-213-7246 Ph 314-213-7250 Fax www.escotechnologies.com February 6, 2006 Mr. Joseph A. Foti Senior Assistant Chief Accountant Securities and Exchange Commission Washington, D.C. 20549

Re: ESCO Technologies Inc.(the Company) Form 10-K Annual Report For the Fiscal Year Ended September 30, 2005 Filed December 14, 2005 Commission File No. 1-10596

Dear Mr. Foti:

ESCO Technologies Inc. (the "Company") hereby acknowledges receipt of your letter dated February 2, 2006 regarding the Company's Form 10-K Annual Report for the fiscal year ended September 30, 2005.

In response to your letter, the Company is preparing a written response supporting its accounting treatment and related disclosures. In order for us to develop and prepare the relevant information, we are requesting an additional 10 business days to complete our response and propose to submit our response on or before March 2, 2006. As additional support for our request for more time, we note that individuals involved in preparing our response are currently working on integrating two recent acquisitions, the most recent of which we closed on February, 1, 2006, the closing of the first fiscal quarter and preparing the related and required accounting documents. We appreciate your understanding in this matter.

Please acknowledge agreement to our request to respond by March 2, 2006 by notification to the undersigned via fax (314-213-7250) or e-mail(muenster@escotechnologies.com).

Very truly yours,
Gary E. Muenster
Senior Vice President
and Chief Financial Officer

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                  ESCO Technologies Inc.
                  9900A Clayton Road
                  St. Louis, Mo 63124-1186
                  314-213-7246 Ph
                  314-213-7250 Fax
                  www.escotechnologies.com

                                                   February 6, 2006

                Mr. Joseph A. Foti
                Senior Assistant Chief Accountant
                Securities and Exchange Commission
                Washington, D.C. 20549

                Re:   ESCO Technologies Inc.(the Company)
                      Form 10-K Annual Report
                      For the Fiscal Year Ended September 30, 2005
                      Filed December 14, 2005
                      Commission File No. 1-10596

                Dear Mr. Foti:

               ESCO  Technologies  Inc.  (the  "Company")  hereby   acknowledges
               receipt of your  letter  dated  February  2, 2006  regarding  the
               Company's  Form 10-K  Annual  Report  for the  fiscal  year ended
               September 30, 2005.

               In response to your  letter,  the Company is  preparing a written
               response   supporting  its   accounting   treatment  and  related
               disclosures.  In order for us to develop and prepare the relevant
               information,  we are requesting an additional 10 business days to
               complete  our  response  and propose to submit our response on or
               before March 2, 2006. As  additional  support for our request for
               more time,  we note that  individuals  involved in preparing  our
               response  are  currently   working  on  integrating   two  recent
               acquisitions,  the most recent of which we closed on February, 1,
               2006,  the closing of the first fiscal  quarter and preparing the
               related and required  accounting  documents.  We appreciate  your
               understanding in this matter.

               Please  acknowledge  agreement to our request to respond by March
               2, 2006 by notification to the undersigned via fax (314-213-7250)
               or e-mail(muenster@escotechnologies.com).

                                                   Very truly yours,

                                                   Gary E. Muenster
                                                   Senior Vice President
                                                   and Chief Financial Officer

                GEM/kbj
                GEM/SECExtReq

</TEXT>
</DOCUMENT>