<SEC-DOCUMENT>0000097134-16-000088.txt : 20170120
<SEC-HEADER>0000097134-16-000088.hdr.sgml : 20170120
<ACCEPTANCE-DATETIME>20161117170043
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000097134-16-000088
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20161117

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TENNANT CO
		CENTRAL INDEX KEY:			0000097134
		STANDARD INDUSTRIAL CLASSIFICATION:	REFRIGERATION & SERVICE INDUSTRY MACHINERY [3580]
		IRS NUMBER:				410572550
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		701 N LILAC DR
		STREET 2:		PO BOX 1452
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55440
		BUSINESS PHONE:		7635401200

	MAIL ADDRESS:	
		STREET 1:		701 N LILAC DR
		STREET 2:		PO BOX 1452
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55440

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TENNANT G H CO
		DATE OF NAME CHANGE:	19700515
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<div><a name="s81FEA689B888EA677EC74FE9F30662F9"></a></div><div><div style="line-height:120%;text-align:right;"><img src="tennantovallogo.jpg" alt="tennantovallogo.jpg" style="height:74px;width:172px;"></div><div style="line-height:120%;text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">701 N. Lilac Drive</font></div><div style="line-height:120%;text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">P.O. Box 1452</font></div><div style="line-height:120%;text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Minneapolis, MN</font></div><div style="line-height:120%;text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">55440-1452</font></div><div style="line-height:120%;text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">T: Direct: 763.540.1204</font></div><div style="line-height:120%;text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">F: Direct: 763.513.1811</font></div></div><div><br></div><div style="line-height:120%;text-align:right;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;font-weight:bold;">BY EDGAR</font></div><div style="line-height:120%;text-align:left;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;">November 17, 2016 &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></div><div style="line-height:120%;text-align:left;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;">Mr. Terence O&#8217;Brien, Accounting Branch Chief</font></div><div style="line-height:120%;text-align:left;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;">Securities and Exchange Commission</font></div><div style="line-height:120%;text-align:left;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;">Division of Corporation Finance</font></div><div style="line-height:120%;text-align:left;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;">100 F Street, N.E.</font></div><div style="line-height:120%;text-align:left;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;">Washington, D.C. 20549</font></div><div style="line-height:120%;text-align:left;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:12.5pt;padding-left:0px;"><font style="font-family:inherit;font-size:12.5pt;">Re:</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;font-weight:bold;">Tennant Company</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:48px;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;font-weight:bold;">Form 10-K for the Year Ended December 31, 2015</font></div><div style="line-height:120%;text-align:left;padding-left:48px;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;font-weight:bold;">Filed February 29, 2016</font></div><div style="line-height:120%;text-align:left;padding-left:48px;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;font-weight:bold;">Comment Letter dated November 3, 2016</font></div><div style="line-height:120%;text-align:left;padding-left:48px;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;font-weight:bold;">File No. 1-16191</font></div><div style="line-height:120%;text-align:left;padding-left:48px;text-indent:-48px;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;"><br></font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;">Dear Mr. O&#8217;Brien:</font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;">The purpose of this letter is to confirm our understanding, based on our phone conversation with your office on November 17, 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 November 3, 2016. As discussed, our response will be provided on or before December 5, 2016.</font></div><div style="line-height:120%;text-align:left;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;"><br></font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;text-indent:24px;font-size:12.5pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:86.96581196581197%;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td style="width:42%;"></td><td style="width:1%;"></td><td style="width:57%;"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="padding-bottom:16px;text-align:left;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;">Very truly yours,</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:2px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;">/s/ Thomas Paulson</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;">Thomas Paulson</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;">Senior Vice President and</font></div><div style="font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;">&#160;&#160;&#160;&#160;Chief Financial Officer</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:left;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;"><br></font></div><div style="line-height:120%;font-size:12.5pt;"><font style="font-family:inherit;font-size:12.5pt;"><br></font></div><div><br></div><div></div>	</body>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
