<SEC-DOCUMENT>0000930413-16-005357.txt : 20160325
<SEC-HEADER>0000930413-16-005357.hdr.sgml : 20160325
<ACCEPTANCE-DATETIME>20160210145404
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000930413-16-005357
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160210

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:		7720 PARAGON ROAD
		CITY:			DAYTON
		STATE:			OH
		ZIP:			45459
		BUSINESS PHONE:		9372763931

	MAIL ADDRESS:	
		STREET 1:		7720 PARAGON ROAD
		CITY:			DAYTON
		STATE:			OH
		ZIP:			45459

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">REX American Resources Corporation</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">7720 Paragon Road</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Dayton, Ohio 45459</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(937) 276-3931</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0; margin-bottom: 12pt; margin-left: 0">February 10, 2016</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0; margin-bottom: 12pt; margin-left: 0">Mail Stop 4631</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Mr. John Cash</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Accounting Branch Chief</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Office of Manufacturing and Construction</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&#9;</P>
<table width="100%" border="0" cellspacing="0" cellpadding="0">
  <tr valign="top">
    <td width="5%">&nbsp;</td>
    <td width="5%"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">RE:</P></td>
    <td><P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">REX American Resources Corporation<br>
      Form 10-K for Fiscal Year Ended January
        31, 2015,<br>
    Filed March 31, 2005</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">File No. 001-09097</P></td>
  </tr>
</table>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0; margin-bottom: 12pt; margin-left: 0">Dear Mr. Cash:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-bottom: 12pt; margin-left: 0">This
letter acknowledges our receipt of your comment letter dated January 28, 2016, and confirms our discussion with Ernest Greene regarding
an extension. As agreed, REX will respond to your comment letter no later than February 29, 2016.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Should you have any questions, please contact Douglas L. Bruggeman
at (937)&nbsp;276-3931 ext. 220 (or by fax at (937)&nbsp;276-8643 or e-mail <u>dbruggeman@rexamerican.com</u>).
Thank you.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Sincerely,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><U>/s/ Douglas L. Bruggeman</U></P>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Douglas L. Bruggeman</P>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Vice President-Finance, Chief Financial Officer
  and Treasurer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<hr noshade>

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
