<SEC-DOCUMENT>0000930413-20-000783.txt : 20200421
<SEC-HEADER>0000930413-20-000783.hdr.sgml : 20200421
<ACCEPTANCE-DATETIME>20200313171154
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000930413-20-000783
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200313

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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Ames Companies, Inc.
		CENTRAL INDEX KEY:			0001297756
		STANDARD INDUSTRIAL CLASSIFICATION:	LAWN & GARDEN TRACTORS & HOME LAWN & GARDEN EQUIPMENT [3524]
		IRS NUMBER:				222335400
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		465 RAILROAD AVENUE
		CITY:			CAMP HILL
		STATE:			PA
		ZIP:			17011
		BUSINESS PHONE:		717-737-1500

	MAIL ADDRESS:	
		STREET 1:		465 RAILROAD AVENUE
		CITY:			CAMP HILL
		STATE:			PA
		ZIP:			17011

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Ames True Temper, Inc.
		DATE OF NAME CHANGE:	20040720

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CornellCookson, LLC
		CENTRAL INDEX KEY:			0001748533
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O GRIFFON CORPORATION 712 FIFTH AVENUE
		STREET 2:		18TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-957-5000

	MAIL ADDRESS:	
		STREET 1:		C/O GRIFFON CORPORATION 712 FIFTH AVENUE
		STREET 2:		18TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cornell Real Estate Holdings, LLC
		CENTRAL INDEX KEY:			0001748501
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O GRIFFIN CORPORATION 712 FIFTH AVENUE
		STREET 2:		18TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-957-5000

	MAIL ADDRESS:	
		STREET 1:		C/O GRIFFIN CORPORATION 712 FIFTH AVENUE
		STREET 2:		18TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ATT Southern LLC
		CENTRAL INDEX KEY:			0001549280
		IRS NUMBER:				453367997
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4400 COMMERCE CIRCLE
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30336
		BUSINESS PHONE:		(212) 957-5000

	MAIL ADDRESS:	
		STREET 1:		C/O GRIFFON CORPORATION
		STREET 2:		712 FIFTH AVENUE, 18TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ATT Southern, Inc.
		DATE OF NAME CHANGE:	20120504

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ClosetMaid LLC
		CENTRAL INDEX KEY:			0001724150
		IRS NUMBER:				591148072
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O GRIFFON CORPORATION
		STREET 2:		712 FIFTH AVENUE, 18TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		2129575000

	MAIL ADDRESS:	
		STREET 1:		C/O GRIFFON CORPORATION
		STREET 2:		712 FIFTH AVENUE, 18TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Clopay Corp.
		CENTRAL INDEX KEY:			0001459129
		IRS NUMBER:				112808682
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O GRIFFON CORPORATION
		STREET 2:		100 JERICHO QUADRANGLE
		CITY:			JERICHO
		STATE:			NY
		ZIP:			11753
		BUSINESS PHONE:		516-938-5544

	MAIL ADDRESS:	
		STREET 1:		C/O GRIFFON CORPORATION
		STREET 2:		100 JERICHO QUADRANGLE
		CITY:			JERICHO
		STATE:			NY
		ZIP:			11753

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Clopay Building Products Company, Inc.
		DATE OF NAME CHANGE:	20090320

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Telephonics Corp
		CENTRAL INDEX KEY:			0001459130
		IRS NUMBER:				520897556
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O GRIFFON CORPORATION
		STREET 2:		100 JERICHO QUADRANGLE
		CITY:			JERICHO
		STATE:			NY
		ZIP:			11753
		BUSINESS PHONE:		516-938-5544

	MAIL ADDRESS:	
		STREET 1:		C/O GRIFFON CORPORATION
		STREET 2:		100 JERICHO QUADRANGLE
		CITY:			JERICHO
		STATE:			NY
		ZIP:			11753

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Clopay Ames Holding Corp.
		CENTRAL INDEX KEY:			0001605250
		IRS NUMBER:				743261127
		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:	Clopay Ames True Temper Holding Corp.
		DATE OF NAME CHANGE:	20140410
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>GRIFFON CORPORATION</B><BR>
712 Fifth Avenue, 18th Floor<BR>
New York, New York 10019<BR>
Telephone: (212) 957-5000</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right">March 13, 2020</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</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">Mail Stop: 3561</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%; font: 12pt Times New Roman, Times, Serif">Re:</TD>
    <TD STYLE="width: 95%; font: 12pt Times New Roman, Times, Serif">Griffon Corporation</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><U>Registration Statement on Form S-4 (File No. 333-237166)</U></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This letter is provided
in connection with the Registration Statement on Form S-4 (File No. 333-237166), (the &ldquo;<U>Registration Statement</U>&rdquo;),
of Griffon Corporation, a Delaware corporation (the &ldquo;<U>Company</U>&rdquo;), The AMES Companies, Inc., a Delaware corporation,
ATT Southern LLC, a Delaware limited liability company, Clopay Ames Holding Corp., a Delaware corporation, ClosetMaid LLC, a Delaware
limited liability company, Clopay Corporation, a Delaware corporation, CornellCookson, LLC, a Delaware limited liability company,
Cornell Real Estate Holdings, LLC, an Arizona limited liability company, and Telephonics Corporation, a Delaware corporation (collectively,
the &ldquo;<U>Guarantors</U>&rdquo;). Upon the effectiveness of the Registration Statement, the Company and the Guarantors propose
to offer to exchange an aggregate principal amount of up to $850,000,000 of the Company&rsquo;s registered 5.75% Senior Notes due
2028 (the &ldquo;<U>Exchange Notes</U>&rdquo;) and the guarantees thereof by the Guarantors, for a like aggregate principal amount
of the Company&rsquo;s outstanding restricted 5.75% Senior Notes due 2028 (the &ldquo;<U>Old Notes</U>&rdquo;) and the guarantees
thereof by the Guarantors, upon the terms and subject to the conditions set forth in the exchange offer prospectus contained in
the Registration Statement. The Company previously issued the Old Notes on February 19, 2020 under an indenture dated as of February
19, 2020 by and among the Company, the Guarantors named therein and Wells Fargo Bank, National Association, as trustee.&nbsp;<FONT STYLE="background-color: white">All
of the Old Notes are outstanding on the date hereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company and Guarantors
(collectively the &ldquo;<U>Co-Registrants</U>&rdquo;) are registering the exchange offer in reliance on the staff&rsquo;s position
enunciated in&nbsp;<I>Exxon Capital Holdings Corp.</I>&nbsp;(avail. May 13, 1988) (the &ldquo;<U>Exxon Capital Letter</U>&rdquo;).
Please be advised that the Co-Registrants have not entered into any arrangement or understanding with any person to distribute
the Exchange Notes to be received in the exchange offer and, to the best of the Co-Registrants&rsquo; information and belief, each
person participating in the exchange offer is acquiring the Exchange Notes in its ordinary course of business and is not engaged
in, does not intend to engage in and has no arrangement or understanding with any person to participate in the distribution of
the Exchange Notes. In this regard, the Co-Registrants will make each person participating in the exchange offer aware that if
such person is participating in the exchange offer for the purpose of</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify;">distributing the Exchange Notes, such person (i) could not
rely on the staff position enunciated in the Exxon Capital Letter or interpretive letters to similar effect and (ii) must comply
with registration and prospectus delivery requirements of the Securities Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;),
in connection with a secondary resale transaction. The Co-Registrants acknowledge that such a secondary resale transaction by such
person participating in the exchange offer for the purpose of distributing the Exchange Notes should be covered by an effective
registration statement containing the selling security holder information required by Item 507 of Regulation S-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In addition, the Co-Registrants
will (i) make each person participating in the exchange offer aware (through the exchange offer prospectus) that any broker-dealer
who holds Old Notes acquired for its own account as a result of market-making activities or other trading activities, and who receives
Exchange Notes in exchange for such Old Notes pursuant to the exchange offer, may be a statutory underwriter and must deliver a
prospectus meeting the requirements of the Securities Act in connection with any resale of such Exchange Notes and (ii) include
in the letter of transmittal to be executed by an exchange offeree in order to participate in the exchange offer provisions to
the following effect:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">If the undersigned is a
broker-dealer that will receive Exchange Notes for its own account in exchange for Old Notes that were acquired as a result of
market-making activities or other trading activities, it acknowledges that (1) it has not entered into any arrangement or understanding
with the Company or an affiliate of the Company to distribute the Exchange Notes and (2) it will deliver a prospectus meeting the
requirements of the Securities Act in connection with any resale or transfer of such Exchange Notes; however, by so acknowledging
and by delivering a prospectus, the undersigned will not be deemed to admit that it is an &ldquo;underwriter&rdquo; within the
meaning of the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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    <TD STYLE="width: 33%">&nbsp;</TD>
    <TD COLSPAN="2">Very truly yours,</TD>
    <TD STYLE="width: 6%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-variant: small-caps">GRIFFON CORPORATION</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 40%">&nbsp;</TD>
    <TD STYLE="width: 5%">By:</TD>
    <TD STYLE="width: 25%; border-bottom: black 1pt solid">/s/ Seth L. Kaplan</TD>
    <TD STYLE="width: 30%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt">Seth L. Kaplan</TD>
    <TD STYLE="padding-left: 5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-left: 5pt">Senior Vice President</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

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