CORRESP 1 filename1.htm

Document

701 N. Lilac Drive

P.O. Box 1452

Minneapolis, MN

55440-1452

T: Direct: 763.540.1204

F: Direct: 763.513.1811

BY EDGAR

October 5, 2016                         

Mr. Terence O’Brien, Accounting 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 for the Year Ended December 31, 2015

Filed February 29, 2016

Form 10-Q for the Period Ended June 30, 2016

Filed July 28, 2016

File No. 1-16191

Dear Mr. O’Brien:

The purpose of this letter is to confirm our understanding, based on our phone conversation with your office on October 5, 2016, 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 September 21, 2016. As discussed, our response will be provided on or before October 20, 2016.

Very truly yours,

/s/ Thomas Paulson

Thomas Paulson

Senior Vice President and

    Chief Financial Officer