<SEC-DOCUMENT>0000108312-14-000011.txt : 20140721
<SEC-HEADER>0000108312-14-000011.hdr.sgml : 20140721
<ACCEPTANCE-DATETIME>20140416171547
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000108312-14-000011
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140416

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Woodward, Inc.
		CENTRAL INDEX KEY:			0000108312
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRICAL INDUSTRIAL APPARATUS [3620]
		IRS NUMBER:				361984010
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 EAST DRAKE ROAD
		CITY:			FORT COLLINS
		STATE:			CO
		ZIP:			80525
		BUSINESS PHONE:		970-482-5811

	MAIL ADDRESS:	
		STREET 1:		1000 EAST DRAKE ROAD
		CITY:			FORT COLLINS
		STATE:			CO
		ZIP:			80525

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WOODWARD GOVERNOR CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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			<font style="display: inline;font-weight:normal;text-decoration:none;">April 16</font><font style="display: inline;font-weight:normal;text-decoration:none;">, 2014</font>
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			<a name="_DV_M2"></a><font style="display: inline;">BY EDGAR TRANSMISSION</font>
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			<a name="_DV_M4"></a><font style="display: inline;">Division of Corporation Finance</font>
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			<a name="_DV_M5"></a><font style="display: inline;">Securities and Exchange Commission</font>
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			<a name="_DV_M6"></a><font style="display: inline;">100 F Street N.E.</font>
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			<a name="_DV_M7"></a><font style="display: inline;">Washington, D.C.&nbsp;&nbsp;20549</font>
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			<font style="display: inline;">Attention:&nbsp;&nbsp;Kevin L. Vaughn</font><br /><font style="display: inline;"></font>
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			<a name="_DV_M8"></a><font style="display: inline;font-weight:normal;">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="display: inline;font-weight:normal;">Woodward, Inc. </font><br /><font style="display: inline;font-weight:normal;">Form 10-K for the Fiscal Year Ended September 30, 2013</font><br /><font style="display: inline;font-weight:normal;">Filed November 14, 2013</font><br /><font style="display: inline;font-weight:normal;">File No. 000-08408</font>
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			<a name="_DV_M9"></a><font style="display: inline;font-weight:normal;">Ladies and Gentlemen:</font>
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			<a name="_DV_M10"></a><a name="_DV_M11"></a><font style="display: inline;font-size:12pt;">Woodward, Inc. (&#x201C;Woodward&#x201D;</font><font style="display: inline;font-size:12pt;">)</font><font style="display: inline;font-size:12pt;"> acknowledges receipt of the letter dated April 3, 2014 providing comments on the above-referenced filings by the</font><font style="display: inline;font-size:12pt;"> staff of the Division of Corporation Finance (the &#x201C;Staff&#x201D;)</font><font style="display: inline;font-size:12pt;"> of the Securities and Exchange Commission.&nbsp;&nbsp;Woodward hereby respectfully requests an extension of the time to submit its response to the comments provided by the Staff.&nbsp;&nbsp;Woodward proposes to submit its response to the Staff no later than May 1, 2014.</font>
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			<font style="display: inline;font-size:12pt;">Please </font><font style="display: inline;font-size:12pt;">direct any questions or comments regarding this filing to the undersigned at</font><font style="display: inline;font-size:12pt;"> (970)</font><font style="display: inline;font-size:12pt;">&nbsp;</font><font style="display: inline;font-size:12pt;">498-3112 </font><font style="display: inline;font-size:12pt;">or Woodward&#x2019;s Corporate Vice President, General Counsel, Corporate Secretary and Chief Compliance Officer, A. Christopher Fawzy at </font><font style="display: inline;font-size:12pt;">(</font><font style="display: inline;font-size:12pt;">970</font><font style="display: inline;font-size:12pt;">) &nbsp;</font><font style="display: inline;font-size:12pt;">498-3121</font><font style="display: inline;font-size:12pt;">. Thank you for your attention to this matter.</font>
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						<font style="display: inline;font-size:12pt;">Very truly yours,</font></p>
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						<font style="display: inline;font-size:12pt;">/s/ Robert F. Weber, Jr.</font></p>
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						<font style="display: inline;font-style:italic;font-size:12pt;">Vice Chairman, Chief Financial Officer and Treasurer</font></p>
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						<font style="display: inline;">cc:</font></p>
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						<font style="display: inline;">A. Christopher Fawzy</font></p>
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						<font style="display: inline;font-style:italic;">Woodward, Inc.</font></p>
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					<p style="margin:0pt;line-height:100%;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;">Philip S. Stamatakos</font></p>
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					<p style="margin:0pt;line-height:100%;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;">Joel T. May</font></p>
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					<p style="margin:0pt;line-height:100%;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;font-style:italic;">Jones Day</font></p>
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						&nbsp;</p>
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					<p style="margin:0pt;line-height:100%;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;">Scott Ward</font></p>
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