<SEC-DOCUMENT>0000930413-12-003816.txt : 20120810
<SEC-HEADER>0000930413-12-003816.hdr.sgml : 20120810
<ACCEPTANCE-DATETIME>20120702110823
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ACCESSION NUMBER:		0000930413-12-003816
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20120702

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GRIFFON CORP
		CENTRAL INDEX KEY:			0000050725
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL DOORS, SASH, FRAMES, MOLDING & TRIM [3442]
		IRS NUMBER:				111893410
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		712 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		2129575000

	MAIL ADDRESS:	
		STREET 1:		712 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INSTRUMENT SYSTEMS CORP /DE/
		DATE OF NAME CHANGE:	19920703
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<TYPE>CORRESP
<SEQUENCE>1
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<br>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">GRIFFON CORPORATION</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">712 FIFTH AVENUE, 18<SUP>TH</SUP> FLOOR</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">NEW YORK, NEW YORK 10019</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">July 2, 2012</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">VIA EDGAR</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Washington, DC 20549</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Attention: Pamela A. Long and Sherry Haywood</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<table width="100%" border="0" cellspacing="0" cellpadding="0">
  <tr>
    <td width="7%" valign="top"><p style="font: 12pt Times New Roman, Times, Serif; margin: 0">Re:</p></td>
    <td><P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Griffon
        Corporation</P>
      <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0;">Registration
    Statement on Form S-3 (File No. 333-181278)</P></td>
  </tr>
</table>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Dear Commissioners:</P>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Griffon Corporation, a Delaware corporation (the &ldquo;Company&rdquo;), hereby respectfully requests acceleration of the effective
date of its Registration Statement on Form S-3 (File No. 333-181278) so that such Registration Statement may be declared effective
at 12:00 pm on July 5, 2012 or as soon as practicable thereafter.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">We request that we be notified of such effectiveness by a telephone
call to Derek M. Winokur of Dechert LLP at (212) 698-3860 and that such effectiveness also be confirmed in writing.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">The Company hereby acknowledges that (i) should the Securities and
Exchange Commission (the &ldquo;Commission&rdquo;) or the staff, acting pursuant to delegated authority, declare the filing effective,
it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the
staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility
for adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert this action as defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United States.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<br>


<table width="100%" border="0" cellspacing="0" cellpadding="0">
  <tr>
    <td width="60%">&nbsp;</td>
    <td colspan="2"><p style="font: 12pt Times New Roman, Times, Serif; margin: 0;">Very
        truly yours,</p></td>
    <td width="5%">&nbsp;</td>
  </tr>
  <tr>
    <td width="60%">&nbsp;</td>
    <td width="7%">&nbsp;</td>
    <td>&nbsp;</td>
    <td width="5%">&nbsp;</td>
  </tr>
  <tr>
    <td width="60%">&nbsp;</td>
    <td colspan="2"><p style="font: 12pt Times New Roman, Times, Serif; margin: 0;"><FONT STYLE="text-transform: uppercase">Griffon
          Corporation</FONT></p></td>
    <td width="5%">&nbsp;</td>
  </tr>
  <tr>
    <td width="60%">&nbsp;</td>
    <td width="7%">&nbsp;</td>
    <td>&nbsp;</td>
    <td width="5%">&nbsp;</td>
  </tr>
  <tr>
    <td width="60%">&nbsp;</td>
    <td width="7%">&nbsp;</td>
    <td>&nbsp;</td>
    <td width="5%">&nbsp;</td>
  </tr>
  <tr>
    <td width="60%">&nbsp;</td>
    <td width="7%"><p style="font: 12pt Times New Roman, Times, Serif; margin: 0;">By:</p></td>
    <td style="border-bottom:solid black 1px"><p style="font: 12pt Times New Roman, Times, Serif; margin: 0;">/s/
        Douglas J. Wetmore</p></td>
    <td width="5%">&nbsp;</td>
  </tr>
  <tr>
    <td width="60%">&nbsp;</td>
    <td width="7%"><p style="font: 12pt Times New Roman, Times, Serif; margin: 0;">Name:</p></td>
    <td><p style="font: 12pt Times New Roman, Times, Serif; margin: 0;">Douglas
        J. Wetmore</p></td>
    <td width="5%">&nbsp;</td>
  </tr>
  <tr>
    <td width="60%">&nbsp;</td>
    <td width="7%" valign="top"><p style="font: 12pt Times New Roman, Times, Serif; margin: 0;">Title:</p></td>
    <td><p style="font: 12pt Times New Roman, Times, Serif; margin: 0;">Executive
        Vice President and<BR>
      Chief Financial Officer</p></td>
    <td width="5%">&nbsp;</td>
  </tr>
</table>
<p>&nbsp;</p>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 2.5in">&nbsp;</P>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 2.5in">&nbsp;</P>

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