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SEC Company Response from ALAMO GROUP INC (ALG) (CIK 0000897077) (ALG) — Oct 20, 2005

ALAMO GROUP INC (ALG) (CIK 0000897077)
Date: Oct. 20, 2005 · CIK: 0000897077 · Accession: 0001003297-05-000331

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-13854

Date
October 19, 2005
Author
Richard J. Wehrle
Form
CORRESP
Company
ALAMO GROUP INC (ALG) (CIK 0000897077)

Letter

Division of Corporation Finance Securities and Exchange Commission Form 10-K for the year ended December 31, 2004 Filed March 11, Form 10-Q for the quarter ended June 30, 2005 File No. 001-13854

Dear Mr. Cascio,

In connection with the responses to our comments, the Company acknowledges that:

- the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

- staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

- the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We hope these responses will provide you with the information you need. Please call me if you need any further information at (830) 372-9620.

Sincerely,
Richard J. Wehrle

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CORRESP
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Correspondence

October 19, 2005

Mr. Brian Cascio

Accounting Branch Chief

Division of Corporation
Finance

Securities and Exchange
Commission

450 Fifth Street N.W.

Washington, DC  20459-6010

RE:      Alamo Group Inc.

            Form 10-K for the
year ended December 31, 2004

            Filed March 11,
2005

            Form 10-Q for the
quarter ended June 30, 2005

            File No.
001-13854

Dear Mr. Cascio,

In connection with the
responses to our comments, the Company acknowledges that:

-    the Company is responsible for the
adequacy and accuracy of the disclosure in the filing;

-    staff comments or changes to
disclosure in response to staff comments do not foreclose the Commission from
taking any action with respect to the filing; and

-    the Company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States.

We
hope these responses will provide you with the information you need.  Please
call me if you need any further information at (830) 372-9620.

Sincerely,

Richard J. Wehrle

Vice President and Controller

cc:       Mr. Ronald A. Robinson, President and CEO of
Alamo Group Inc.

           Mr. David Morris, Chairman of the Audit
Committee of Alamo Group Inc.