<SEC-DOCUMENT>0000930413-13-000137.txt : 20130219
<SEC-HEADER>0000930413-13-000137.hdr.sgml : 20130219
<ACCEPTANCE-DATETIME>20130110144118
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000930413-13-000137
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20130110

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CURTISS WRIGHT CORP
		CENTRAL INDEX KEY:			0000026324
		STANDARD INDUSTRIAL CLASSIFICATION:	MISC INDUSTRIAL & COMMERCIAL MACHINERY & EQUIPMENT [3590]
		IRS NUMBER:				130612970
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10 WATERVIEW BOULEVARD
		STREET 2:		2ND FLOOR
		CITY:			PARSIPPANY
		STATE:			NJ
		ZIP:			07054
		BUSINESS PHONE:		9735413700

	MAIL ADDRESS:	
		STREET 1:		10 WATERVIEW BOULEVARD
		STREET 2:		2ND FLOOR
		CITY:			PARSIPPANY
		STATE:			NJ
		ZIP:			07054
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="margin: 0">&nbsp;</P>

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<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0">Via FedEx and EDGAR</P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0">January 10, 2013</P>

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<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0">Mr. Terence O&rsquo;Brien</P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0">Accounting Branch Chief</P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0">Division of Corporation Finance<BR>
U.S. Securities &amp; Exchange Commission<BR>
100 F Street, NE<BR>
Washington, D.C.&nbsp;&nbsp;20549</P>

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    <TD STYLE="width: 7%; line-height: 115%">RE:&nbsp;</TD>
    <TD STYLE="width: 93%; line-height: 115%">Curtiss-Wright Corporation</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">Form 10-K</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">Filed February 24, 2012</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">File No. 1-00134</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">Definitive Proxy Statement on Schedule 14A</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">Filed March 22, 2012</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">File No. 1-00134</TD></TR>
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<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt">Dear Mr. O&rsquo;Brien:</P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt">We are responding to your comment letter dated December
28, 2012 to Martin R. Benante, Chief Executive Officer of Curtiss-Wright Corporation relating to the above documents.</P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt">For ease of response, we have repeated the Staff&rsquo;s
comments in bold text preceding each response.</P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt"><B><U>Form 10-K filed on February 24, 2012</U></B></P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt"><B><U>Management&rsquo;s Discussion and Analysis of
Financial Condition and Results&hellip;, page 31 Sales, Page 38</U></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>1.</B></TD><TD><B>We note instances where two or more sources of material change have been identified, but the quantification of the amount
that each source contributed to the change is not disclosed. As an example, your disclosure on page 38 states that sales increased
$131 million, or 12%, primarily due to demand for your metal treatment services, increased sales of flight controls on Boeing aircraft
as well as our Douglas acquisition, and higher sales in support of AP1000 and other operating reactor projects. As another example,
we note your disclosure that operating income increased $25 million, or 14%, primarily due to higher sales volume in your Metal
Treatment segment resulting in improved absorption of overhead costs, as well as contributions from your 2011 acquisitions of BASF
Surface Technologies and IMR Test Labs. Please tell us your consideration of quantifying each source that contributed to a material
change pursuant to the requirements of the related interpretive guidance in Section III. D of SEC Release 33-6835 Interpretation:
Management&rsquo;s Discussion and Analysis of Financial Condition and Results of Operations when preparing your MD&amp;A Discussion.</B></TD></TR></TABLE>

<br>
<br>
<hr noshade size=4><P align="left" style="page-break-before:always"></P><PAGE>

<P STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt"><B>Response</B></P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt 0.5in">We consider in Section III. D of SEC Release
33-6835 in quantifying each source that contributes to a material change. We provide excerpts from the referenced guidance:</P>

<P STYLE="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 10pt 1in"><I>&ldquo;Instruction 4 to Item 303(a) requires a
discussion of the causes of material changes from year-to-year in financial statement line items &quot;to the extent necessary
to an understanding of the registrant's businesses as a whole.&quot; An analysis of changes in line items is required where material
and where the changes diverge from changes in related line items of the financial statements, <U>where identification and quantification
of the extent of contribution of each of two or more factors is necessary to an understanding of a material change</U>, or where
there are material increases or decreases in net sales or revenue.&rdquo;</I></P>

<P STYLE="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 10pt 1in"><I>Additionally, &ldquo;that the discussion need
not recite amounts of changes readily computable from the financial statements and &quot;<U>shall not merely repeat numerical data
contained in</U>&quot; such statements. However, quantification <U>should otherwise be as precise, including use of dollar amounts
or percentages, as reasonably practicable<FONT STYLE="text-underline-style: double">.</FONT></U>&rdquo; </I></P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt 0.5in">The examples provided in your December 28, 2012
letter come from our consolidated discussion of year-over-year changes in sales and operating income. The factors contributing
to the increases are addressed in more detail within our segment discussions and further detail in this section would be a repeat
of disclosed or calculable data found elsewhere in the MD&amp;A. We feel the overview provided in our consolidated discussion,
supplemented with the additional information in our segment discussion provides sufficient detail to allow the reader to reasonably
quantify and understand such contributing factors to the extent necessary and is as precise as reasonably practicable.</P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt 0.5in">For example, our disclosure on page 38 references
four contributing factors to the &ldquo;$131 million, or 12%,&rdquo; increase. The first factor, metal treatment services, is summarized
on page 44 and reads &ldquo;Sales increased $62 million, or 28%, over the prior year, due to increased demand across all business
and markets&rdquo;. Another factor, the impact of the Douglas Acquisition, can be reasonably calculated using both our Components
of Sales and Operating Income Growth table on page 42, as well as our Flow Control Segment sales discussion.</P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt 0.5in">Over the past several years, we have enhanced
relevant quantitative disclosures to effectively improve transparency of our business to users of our financial statements (e.g.
Consolidated Sales by Market, Components of Sales and Operating Income Growth, etc.). We acknowledge the Staff&rsquo;s observation
and will consider in Section III. D of SEC Release 33-6835 in our prospective filings.</P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt"><B><U>Definitive Proxy Statement on Schedule 14A filed
March 22, 2012</U></B></P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt"><B><U>Compensation Discussion and Analysis, Page 15
</U></B></P>
<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt">&nbsp;</P>
<hr noshade size=4><P align="left" style="page-break-before:always"></P><PAGE>

<P STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>2.</B></TD><TD><B>Please indicate where each named executive officer&rsquo;s actual base salary fell with respect to the targeted range, and
explain your reasons for paying any amount outside of such range.</B></TD></TR></TABLE>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt"><B>Response</B></P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt 0.5in">We acknowledge the Staff&rsquo;s comment. In
2011, no named executive officer&rsquo;s base salary fell outside the targeted range. In our 2012 Form 10-K, we will make a definitive
statement disclosing if any named executive officer&rsquo;s salary falls outside the targeted compensation range<B>, </B>and will
also explain the reasons for paying any amount outside of such range.</P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt 0.25in">&nbsp;</P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt 1in; text-indent: -1in">In connection with responding
to your comments, we acknowledge that:</P>

<UL TYPE="DISC" STYLE="margin-top: 0in">

<LI STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0">the Company is responsible for the adequacy and accuracy of the disclosure in the filing;<br>
  <br>
</LI>

<LI STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0">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<br>
<br>
</LI>

<LI STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0">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.</LI>

</UL>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt">Should you have any questions regarding any of the
items addressed in this letter, please contact me at (973) 541-3710, or in my absence, Glenn Coleman at (973) 541-3720.</P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt">&nbsp;</P>

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    <TD STYLE="width: 31%; line-height: 115%">&nbsp;</TD>
    <TD STYLE="width: 14%; line-height: 115%">&nbsp;</TD>
    <TD STYLE="width: 55%; line-height: 115%">Very truly yours,</TD></TR>
<TR STYLE="vertical-align: top">
  <TD STYLE="line-height: 115%">&nbsp;</TD>
  <TD STYLE="line-height: 115%">&nbsp;</TD>
  <TD STYLE="line-height: 115%">&nbsp;</TD>
</TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">/s/<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Glenn E. Tynan&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">Glenn E. Tynan, VP Finance and</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">Chief Financial Officer</TD></TR>
</TABLE>
<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt">&nbsp;</P>



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