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<SEC-DOCUMENT>0000950152-06-009717.txt : 20070212
<SEC-HEADER>0000950152-06-009717.hdr.sgml : 20070212
<ACCEPTANCE-DATETIME>20061129111124
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950152-06-009717
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061129

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MOOG INC
		CENTRAL INDEX KEY:			0000067887
		STANDARD INDUSTRIAL CLASSIFICATION:	MISC INDUSTRIAL & COMMERCIAL MACHINERY & EQUIPMENT [3590]
		IRS NUMBER:				160757636
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PLANT 24
		CITY:			EAST AURORA
		STATE:			NY
		ZIP:			14052-0018
		BUSINESS PHONE:		7166522000

	MAIL ADDRESS:	
		STREET 1:		PLANT 24
		CITY:			EAST AURORA
		STATE:			NY
		ZIP:			14052
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>MOOG INC.             CORRESPONDENCE</TITLE>
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<DIV align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt; margin-top: 6pt"><B>FOIA CONFIDENTIAL TREATMENT HAS BEEN REQUESTED BY MOOG INC. PURSUANT TO 17 C.F.R. 200.83 FOR
CERTAIN PORTIONS OF THIS RESPONSE LETTER WHERE INDICATED AS &#147;SPECIFIED INFORMATION.&#148; MOOG INC. HAS
REDACTED THE SPECIFIED INFORMATION FROM THE LETTER FILED VIA EDGAR AND HAS INCLUDED SUCH
INFORMATION SOLELY IN PAPER COPIES OF THIS LETTER SUBMITTED TO THE STAFF OF THE SECURITIES AND
EXCHANGE COMMISSION.</B></DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">November&nbsp;29, 2006
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Mr.&nbsp;John Hartz<BR>
Sr. Assistant Chief Accountant<BR>
Division of Corporation Finance<BR>
Securities and Exchange Commission<BR>
Mail Stop 7010<BR>
Washington, DC 20549-7010

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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Re:</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Moog Inc.<BR>
Form&nbsp;10-K for the Fiscal Year Ended September&nbsp;24, 2005<BR>
Filed December&nbsp;7, 2005<BR>
File No.&nbsp;1-05129</B></TD>
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<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Mr.&nbsp;Hartz:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I&#146;m in receipt of your letter of November&nbsp;3, 2006.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I&#146;m particularly bothered by this comment made in paragraph 7: &#147;Nothing you have provided to
us has indicated that at a minimum the Americas, Europe and Pacific are not operating segments as
described in SFAS 131.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I have reviewed the correspondence file between the Commission and our Company. I think that
we&#146;ve made it very clear that our position, with respect to operating segments, is based on our
understanding of SFAS 131, and particularly paragraph 10(b) which describes an operating segment as
a component of an enterprise whose operating results are regularly reviewed by the enterprise&#146;s
chief operating decision maker to make decisions about resources to be allocated to the segment and
assess its performance. Mr.&nbsp;Banta&#146;s letters of March&nbsp;28<SUP style="font-size: 85%; vertical-align: text-top">th</SUP> and May&nbsp;18<SUP style="font-size: 85%; vertical-align: text-top">th</SUP> have
described, in considerable detail, how our Industrial segment is organized and managed. In my
letter of June&nbsp;21<SUP style="font-size: 85%; vertical-align: text-top">st</SUP>, I made this statement: &#147;As the chief operating decision maker, I
do not focus my attention on the results of the individual entities within our industrial
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">framework. I do not measure results at that level to allocate resources. Within the
Industrial segment, Mr.&nbsp;Huckvale allocates resources on the basis of global product line
performance. We&#146;ve worked hard to accomplish this transformation and it would be extremely
counterproductive for us to reverse our field and focus attention on the results of statutory
entities below the Industrial segment level.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In my letter of September 6<SUP style="font-size: 85%; vertical-align: text-top">th</SUP>, I wrote that &#147;with respect to SFAS 131 paragraph
10(b) which states that &#145;operating results are regularly reviewed by the enterprise&#146;s chief
operating decision maker to make decisions about resources to be allocated to the segment and
assess its performance,&#146; the focus that I have on the operating performance is at the segment level
only. I do not make performance evaluation decisions, nor do I make resource allocation decisions
at the statutory legal entity level or any other level below the operating segment.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Since we have provided such a thorough description of the historical development of our
Company, and since my statements about my management approach are so unequivocal, we can only infer
that the Commission is inclined to either disregard or disbelieve what we&#146;ve written on this
subject.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mr.&nbsp;Hartz, we understand that since we are a registrant that needs your approval, in the end,
the Commission is empowered to impose whatever structure the Commission deems appropriate.
Moreover, we understand that if a CODM regularly receives reports that present discrete operating
results for components of the entity, the SEC staff may presume that the CODM uses these reports to
assess performance and allocate resources. However, as stated in our letter of June&nbsp;21, I no
longer receive and did not receive in our &#146;06&nbsp;year-end Green Book the discrete material regarding
parts of our Industrial Group that your staff reviewed in April of &#146;06. Therefore, regarding our
&#146;06 results, we believe any presumption by the Commission that we have operating segments below our
total industrial level would be incorrect. We believe that our company has five segments as
detailed in the 10K filed on November&nbsp;29, 2006. I simply request that in making its determination
regarding our segments, the Commission consider all our current factors. We have enclosed a copy
(via overnight express mail) of our FY06&nbsp;year-end reporting package, or Green Book (&#147;specified
information&#148;) as we refer to it, for your review.
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We&#146;ll be happy to describe for you our reporting units for FY06 in the near term. In the
meantime, we&#146;re hopeful that the Commission might be inclined to concur with our conclusions
regarding our segments for FY06.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Sincerely,<BR><BR>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Robert T. Brady<BR>
Chairman and CEO

</DIV>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">cc:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Nili Shah &#151; SEC<BR>
Robert R. Banta, Moog CFO<BR>
Donald R. Fishback, Moog Controller<BR>
Michael Murray, E&#038;Y Partner<BR>
Ken Marceron, E&#038;Y Partner<BR>
Glen Schaffert, E&#038;Y Partner</TD>
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</DIV>



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