<SEC-DOCUMENT>0000930413-12-005708.txt : 20130107
<SEC-HEADER>0000930413-12-005708.hdr.sgml : 20130107
<ACCEPTANCE-DATETIME>20121011164221
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000930413-12-005708
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20121011

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			REX AMERICAN RESOURCES Corp
		CENTRAL INDEX KEY:			0000744187
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL ORGANIC CHEMICALS [2860]
		IRS NUMBER:				311095548
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2875 NEEDMORE RD
		CITY:			DAYTON
		STATE:			OH
		ZIP:			45414
		BUSINESS PHONE:		5132763931

	MAIL ADDRESS:	
		STREET 1:		2875 NEEDMORE RD
		CITY:			DAYTON
		STATE:			OH
		ZIP:			45414

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	REX STORES CORP
		DATE OF NAME CHANGE:	19930915

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AUDIO VIDEO AFFILIATES INC
		DATE OF NAME CHANGE:	19920703
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="margin: 0">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">REX American Resources Corporation</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2875 Needmore Road, Dayton, Ohio 45414</P>

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

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<P STYLE="font: 10pt/115% Times New Roman, Times, Serif;">Douglas L. Bruggeman<br>
Vice President-Finance, Chief
        Financial<br>
Officer and Treasurer</P>        </TD>
    <TD STYLE="width: 57%; font: 10pt Times New Roman, Times, Serif; text-align: right">(937)-276-3931</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">October 11, 2012</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 182.6pt">&nbsp;</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Accounting Branch Chief</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, DC&nbsp; 20549</P>

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

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    <TD STYLE="width: 5%; font: 10pt Times New Roman, Times, Serif; padding-left: 11pt; text-indent: -11pt">RE:</TD>
    <TD STYLE="width: 95%; font: 10pt Times New Roman, Times, Serif">REX American Resources Corporation</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 1pt Times New Roman, Times, Serif; padding-left: 11pt; text-indent: -11pt">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Form&nbsp;10-K for the Fiscal Year Ended January&nbsp;31, 2012,
        filed April 9, 2012</P>
        <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Definitive Proxy Statement on Schedule 14A, filed May 1, 2012</P>
        <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Form 10-Q for the Period Ended July 31, 2012, filed September
        5, 2012</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 1pt Times New Roman, Times, Serif; padding-left: 11pt; text-indent: -11pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">File No.&nbsp;1-9097</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">This letter acknowledges our receipt of your comment letter dated
October 4, 2012, and confirms our discussion with Mr.&nbsp;Greene regarding an extension.&nbsp; As agreed, REX will respond to
your comment letter no later than November 2, 2012.</P>

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

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

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

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    <TD STYLE="width: 53%; font: 1pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 2%; font: 1pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 45%; font: 10pt Times New Roman, Times, Serif">Sincerely,</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">/s/ Douglas L. Bruggeman<BR>
        Vice President-Finance, Chief Financial Officer<BR>
        and Treasurer</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 274.5pt; text-indent: -22.5pt">&nbsp;</P>



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