<SEC-DOCUMENT>0000930413-20-001730.txt : 20200804
<SEC-HEADER>0000930413-20-001730.hdr.sgml : 20200804
<ACCEPTANCE-DATETIME>20200701143800
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000930413-20-001730
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200701

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
<FILENAME>filename1.htm
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<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>GRIFFON CORPORATION</B><BR>
712 Fifth Avenue, 18th Floor</P>

<P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0; text-align: center">New York, New York 10019</P>

<P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0; text-align: center">(212) 957-5000</P>

<P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0; text-align: right">July 1, 2020</P>

<P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0"><B><U>VIA EDGAR SUBMISSION</U></B></P>

<P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0">Mail Stop 3561</P>

<P STYLE="font: 10pt/14.4pt 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="padding: 0; width: 5%; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; font: 12pt/14.4pt Times New Roman, Times, Serif; width: 5%; text-indent: 0"><FONT STYLE="font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="padding: 0; font: 12pt/14.4pt Times New Roman, Times, Serif; width: 90%; text-indent: 0"><FONT STYLE="font-size: 10pt"><B>Griffon Corporation&nbsp;<BR>
Registration Statement on Form S-4<BR>
(File No. 333-239373)</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0 0 0 1in">&nbsp;</P>

<P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 5%">Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of
the effective date of the above-captioned Registration Statement on Form S-4 (the &ldquo;<U>Registration Statement</U>&rdquo;)
for Griffon Corporation (the &ldquo;<U>Company</U>&rdquo;) so that such Registration Statement will become effective as of 10:00
A.M. (New York time) on July 6, 2020, or as soon thereafter as practicable.</P>

<P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 5%">The Registrant
requests that it be notified of such effectiveness by a telephone call to Ian Hartman, Esq. of Dechert LLP, counsel to the Company,
at (215) 994-2277 or by an email to <u>ian.hartman@dechert.com</u>, or Matthew Virag, Esq.
of Dechert LLP at (617) 728-7112 or by an email to matthew.virag@dechert.com.</P>

<P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 5%">Thank you
for your assistance. If you should have any questions, please contact Mr. Hartman or Mr. Virag at the phone numbers or email addresses
above.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A NAME="sED391CF9E881159B87DB54CFEDC70D19"></A>&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0">Very truly yours,</P>
        <P STYLE="font: 10pt/14.4pt Times New Roman, Times, Serif; margin: 0">GRIFFON CORPORATION</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; width: 50%; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; font: 12pt/14.4pt Times New Roman, Times, Serif; width: 5%; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; font: 12pt/14.4pt Times New Roman, Times, Serif; width: 45%; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; font: 12pt/14.4pt Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font-size: 10pt">By: </FONT></TD>
    <TD STYLE="padding: 0; font: 12pt/14.4pt Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font-size: 10pt"><U>/s/ SETH L. KAPLAN</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; font: 12pt/14.4pt Times New Roman, Times, Serif; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; font: 12pt/14.4pt Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font-size: 10pt">Name: Seth L. Kaplan</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; font: 12pt/14.4pt Times New Roman, Times, Serif; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; font: 12pt/14.4pt Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font-size: 10pt">Title: Senior Vice President</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<hr noshade>

<P STYLE="margin: 0"></P>

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