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SEC Company Response from ESCO TECHNOLOGIES INC (ESE) (CIK 0000866706) (ESE) — Mar 8, 2010

ESCO TECHNOLOGIES INC (ESE) (CIK 0000866706)
Date: March 8, 2010 · CIK: 0000866706 · Accession: 0000866706-10-000010

Financial Reporting Regulatory Compliance Internal Controls

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Referenced dates: March 4, 2010

Date
March 8, 2010
Author
Director
Form
CORRESP
Company
ESCO TECHNOLOGIES INC (ESE) (CIK 0000866706)

Letter

Securities and Exchange Commission ESCO Technologies Inc.(the Company) Form 10-K for the year ended September 30, Filed November 30, 2009 Commission File No. 1-10596

Dear Mr. Spirgel,

This letter will confirm our conversation this morning with Mr. Littlepage requesting an additional 10 business days to complete our response and propose to submit our response on or before April 1, 2010.

ESCO Technologies Inc. (the "Company") hereby acknowledges receipt of your letter dated March 4, 2010 regarding the Company's Form 10-K Annual Report for the fiscal year ended September 30, 2009.

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 April 1, 2010. Our internal counsel responsible for the proxy is out of the country for the next 12 business days and we would prefer to have him involved in the response. We appreciate your understanding in this matter.

Please acknowledge agreement to our request to respond by April 1, 2010 by notification to the undersigned via fax (314-213-7250) or e-mail (muenster@escotechnologies.com).

Very
truly yours,
Gary E.
Muenster

Show Raw Text
CORRESP
1
filename1.htm

    Unassociated Document

    ESCO Technologies Inc.

    9900A
Clayton Road

    St.
Louis, Mo 63124-1186

    314-213-7246
Ph

    314-213-7250
Fax

    www.escotechnologies.com

    March 8,
2010

    Mr. Larry
Spirgel

    Assistant
Director

    Securities
and Exchange Commission

    Washington,
D.C. 20549

              Re:

              ESCO
      Technologies Inc.(the Company)

              Form
      10-K for the year ended September 30,
2009

              Filed
      November 30, 2009

              Commission
      File No. 1-10596

    Dear Mr.
Spirgel,

    This
letter will confirm our conversation this morning with Mr. Littlepage requesting
an additional 10 business days to complete our response and propose to submit
our response on or before April 1, 2010.

    ESCO
Technologies Inc. (the "Company") hereby acknowledges receipt of your letter
dated March 4, 2010 regarding the Company's Form 10-K Annual Report for the
fiscal year ended September 30, 2009.

    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
April 1, 2010. Our internal counsel responsible for the proxy is out of the
country for the next 12 business days and we would prefer to have him involved
in the response. We appreciate your understanding in this matter.

    Please
acknowledge agreement to our request to respond by April 1, 2010 by notification
to the undersigned via fax (314-213-7250) or e-mail (muenster@escotechnologies.com).

    Very
truly yours,

    Gary E.
Muenster

    Executive
Vice President

    and Chief
Financial Officer

    GEM/kbj

    GEM/SECExtReq3810