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701 N. Lilac Drive

P.O. Box 1452

Minneapolis, MN

55440-1452

T: Direct: 763.540.1360

F: Direct: 763.765.9998

March 22, 2013                                                                                                  BY EDGAR

Mr. Terence O’Brien, Branch Chief

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Tennant Company

Form 10-K

Filed February 22, 2013

File No. 1-16191

Dear Mr. O’Brien:

The purpose of this letter is to confirm our understanding, based on my phone conversation with Leland Benton of your office on March 21, 2013, that the Securities and Exchange Commission has taken no exception to our request for additional time to respond to the comments identified in your letter dated March 20, 2013.  As discussed, our response will be provided on or before April 12, 2013.

     Very truly yours,

/s/ Amy M. Jensen

Amy M. Jensen

Sr. Corporate Governance Specialist and

    Assistant Secretary

cc: Thomas Paulson

Heidi M. Wilson